The COSO Internal Control – Integrated Framework is a comprehensive framework for designing, implementing, and assessing internal controls in organizations. It provides guidance on how to establish effective internal controls that mitigate risks and support the achievement of business objectives. The framework defines five components of internal control, including control environment, risk assessment, control activities, information and communication, and monitoring activities. It also provides 17 principles that organizations can use to design and implement effective internal controls. The COSO Internal Control – Integrated Framework is primarily intended for professionals involved in the design, implementation, and assessment of internal controls.

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