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Internal Control - Coggle Diagram
Internal Control
Control
Exercises oversight responsibility
Establishes structure, authority, and responsibility
Demonstrates commitment to competence
Enforces accountability
Demonstrates commitment to integrity and ethical values
Risk assessment
Specifies suitable objectives
Identifies and analyzes risk
Assesses fraud risk
Identifies and analyzes significant change
Control activities
Selects and develops control activities
Selects and develops general controls over technology
Deploys control activities through policies and procedures
Information and communication
Uses relevant information
Communicates internally
Communicates externally
Monitoring activities
Conducts ongoing and/or separate evaluations
Evaluates and communicates deficiencies