In COBIT, an organization with more than 250 employees is classified as what size?

Prepare for the Information Systems and Controls (ISC) CPA Exam. Study with flashcards and multiple-choice questions, each with hints and explanations. Get ready to excel!

In COBIT (Control Objectives for Information and Related Technologies), the classification of organizations by size helps in establishing appropriate governance and management frameworks for information and technology. An organization with more than 250 employees is classified as "Large." This classification reflects the complexity and scale of operations typically associated with larger organizations, necessitating more structured and comprehensive control mechanisms.

A larger organization often faces more intricate challenges regarding risk management, compliance, and resource allocation, making the larger classification suitable for implementing the more extensive and detailed governance practices outlined in COBIT. The size classification also aids stakeholders in understanding the scope and depth of necessary controls and processes tailored to the size and operational reach of the organization. Organizations classified as medium or small generally have fewer employees and may operate with less complexity, requiring different governance structures than those of a large organization.

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