Frameworks & beheersing
COSO Internal Control: Integrated Framework (2013)
The COSO Internal Control Framework (2013) is one of the most widely used frameworks for designing, implementing and evaluating internal control. The framework comprises five integrated components: control environment, risk assessment, control activities, information and communication, and monitoring activities. It is widely used as the basis for SOx 404 assessments and broadly applied in audit practice.
Source: COSO Internal Control: Integrated Framework (2013)
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