12/15/2025Internal Audit · COSO · Risk

Data-driven internal controls: from COSO to automated alerts

Internal control is not just a checklist. When data is live, controls should be live too: exception reports, alerts, continuous monitoring.

Data-driven internal controls: from COSO to automated alerts

Frameworks like COSO provide direction, but real implementation needs data and tooling.

GoBI can run control tests on real transactions: cross-module mismatches, anomalies, recurring risks, and early-warning indicators.

The result is defensible reporting—useful for boards, tax/social security defense, and process improvement.

Data-driven internal controls: from COSO to automated alerts | GoBI