COSO Flashcards
1
Q
Nuemonic for internal control
A
Crime
2
Q
C
A
Control environment
3
Q
R
A
Risk assessment
4
Q
I
A
Information & communication
5
Q
M
A
Monitoring
6
Q
E
A
Existing control activities
7
Q
Control environment nuemonic
A
Eboca
8
Q
Risk assessment nuemonic
A
Sici
9
Q
Information & communication nuemonic
A
OIC
10
Q
Monitoring activities nuemonic
A
Oc
11
Q
Existing control activities nuemonic
A
SSD
12
Q
E-Eboca
A
Ethical values and integrity (commitment)
13
Q
B-eboca
A
Board independence & oversight
14
Q
O-eboca
A
Organizational structure
15
Q
C-eboca
A
Commitment to competence
