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Topic: Business
Number of pages / Number of words: 4 / 1002
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Management conducts tests over periods of time to ensure effectiveness. Management must document their results on the effectiveness of controls.

COSO's internal integrated framework is the most common control frame work companies use today. It contains five components that management should design and implement to assure that reasonable assurance will be provided...


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It contains five components that management should design and implement to assure that reasonable assurance will be provided. The COSO's five components are the control environment, risk assessment, control activities, information and communication and monitoring. These components are interrelated and they all must function properly together to create an adequate and effective internal control system...


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