COSO

Flussdiagrammknoten

• 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