Frameworks & beheersing
COSO Internal Control - Integrated Framework 2013
The COSO Internal Control Framework (2013) is the most widely used standard for designing, implementing and evaluating internal controls. The framework comprises five integrated components: control environment, risk assessment, control activities, information and communication, and monitoring activities. The standard underpins SOx 404 compliance and is broadly applied in audit practice.
Source: COSO Internal Control - Integrated Framework 2013