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7: CONTROL AND AIS - Coggle Diagram

- - - - meeting stakeholder needs
      - covering the enterprise end to end
      - applying a single, integrated framework
      - enabling a holistic approach
      - separating governance from management
    - - 1- Align, plan and organize (APO)
      - 2- Build, acquire and implement (BAI)
      - 3- Deliver, service and support (DSS)
      - 4- Monitor, evaluate and assess (MEA)
    - - 1- evaluate stakeholder needs to identify objectives
      - 2- provide management with direction by prioritizing objectives
      - 3- monitor management's performance
  - - - 1- control environment (5principles)
      - 2- risk assessment (4principles)
      - 3- control activities (3principles)
      - 4- information and communication (3principles)
      - 5- monitoring (2principles)
- - - - safeguard assets - prevent or detect
      - maintain records in sufficient detail
      - provide accurate and reliable information
      - prepare financial reports
      - promote and improve operational
      - encourage adherence
      - comply with applicable laws and regulations
    - - preventive controls - detect problems
      - detective controls - discover problem that are not prevented
      - corrective controls - identify and correct problems
    - - general controls - stable and well managed
      - application controls - prevent, detect and correct