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COSO Framework & Internal control (Control Environments (Demonstrates…
COSO Framework & Internal control
Control Environments
Demonstrates commitment to integrity and ethical values
Exercises oversight responsibility
Establishes structure, authority and responsibility
Demonstrates commitment to competence
Enforces accountability
Risk Assessment
Specifies suitable objectives
Identifies and analyses risk
Assesses fraud risk
Identifies and analyses significant change
Control Activities
Selects and develops control activities
Selects and develops general controls over technology
Deploys through policies and procedures
Information & Communication
Uses relevant information
Communicates internally
Communicates externally
Monitoring Activities
Conducts ongoing and/or separate evaluations
Evaluates and communicates deficiencies