COSO

COSO

[CRIME]

Info & Communication

Monitoring Activities

Control Environment

Existing Control Activities

Risk Assessment

[EBOCA]

Commitment to Ethical values & integrity

Board Independence & oversight

Organizational structure

Commitment to Competence

Accountability

[SAFR]

Specify Objectives

Identify & Assess changes

Consider the potential for Fraud

Identify and analyze Risks

[OIE]

Obtain & use info

Internally communicate info

Communicate w/ External parties

[SO D]

Ongoing and/or Separate evaluations

Communication of Deficiencies

[CA T P]

Select and develop Control Activities

Select and develop Technology controls

Deploy through Policies and Procedures