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Internal Control - Coggle Diagram
Internal Control
Systems
Control Environment
Communication and enforcement of integrity and ethical values
Commitment to Competence
Participation by those charged with governance
Management's philosophy and operating style
organisational style
assignment of authority and responsibility
human resource policies and practices
Risk Assessment process
Information Systems
Control Activities
Information processing control
general IT controls
application contrls
segregation of duties
physical controls
performance review
Monitoring Controls