Internal Control Integrated Framework — Coso

The framework is built on five interrelated components that must work together to be effective:

nvironment (Control): The "tone at the top," including integrity, ethical values, and the organizational structure. Useful Papers and Guidance COSO Internal Control Integrated Framework

nformation & Communication: The continuous flow of information to support the internal control system. The framework is built on five interrelated components

onitoring Activities: Ongoing evaluations to ensure each of the five components is present and functioning. " including integrity

isk Assessment: The process of identifying and analyzing risks to achieving objectives.