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Topic: Business
Number of pages / Number of words: 4 / 1032
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(COSO, 2006)

  • Risk Assessment - Risk assessment is the identification and analysis of relevant risks to achievement of the objectives, forming a basis for determining how the risks should be managed. (COSO, 2006)
  • Control Activities - Control activities are the policies and procedures that help ensure management directives are carried out...

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They help ensure that necessary actions are taken to address risks to achievement of the entity's objectives. (COSO, 2006)

  • Information and Communication - Pertinent information must be identified, captured and communicated in a form and timeframe that enable people to carry out their responsibilities...

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