To enable auditors and accountants understand the objective and purpose of internal online control, it gets categorized on the frameworks of Committee of Sponsoring Organization (COSO). A conceptual framework becomes developed based on the objective of internal internet control, and this was useful to the managers. Transfer of data without modification while in transit becomes data integrity while data confidentiality is the inability of unauthorized persons to access data. Encryption, communication protocols, security algorithms become employed to ensure data security and confidentiality. Non-repudiation is requiring covering problems of post Facto denial. It proof that an electronic document becomes sent and received by only the intended persons. Mutual authentication of identity involves verification of identities of transacting parties. After authentication, the user and the machine get identified and get allowed computer system access. This becomes authorization (Deshmukh 4473). Online internal controls become classified on the COSO framework, and this classification is useful for accountants and auditors. The conceptual framework is logic because all its four dimensions can be achieved. Online transactions must comply with the three transaction act.
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