DESIGN OF AN INTERNAL CONTROL FRAMEWORK FOR INFORMATION SYSTEMS BASED ON WEB ACCESSIBILITY
Web-based information system is a medium through which users can access the system. It is a means of enhancing the accessibility and usability of the information system. In this study, we designed the internal control framework of the existing information system in web accessibility based information system. The proposed framework is verified by applying the inspection items derived through the proposed framework to internal control.
COSO, internal control, proposed framework.