This article will help you to understand some similarities and differences between two frameworks: COSO and COBIT. Some basic knowledge about these two networks is required especially for E-Commerce. COSO and COBIT are comparable frameworks, COSO’s approach is more broad-based, fewer complexes, without so much technical issues and COBIT is more comprehensive, process-orientated, risk, control needs, and it relates more to technical issues. COBIT covers quality and security requirements such as effectiveness, efficiency, integrity, availability, compliance, confidentiality and reliability of information. These are the foundations for the control objectives of COBIT.