coso framework Flashcards
1
Q
control environment (EBOCCA)
A
Ethics, board oversight, organizational structure and authority, commitment to employee competence, accountability
2
Q
Risk Assessment (CORR)
A
Identify/analyze Change, Specify Suitable objectives, Id/Analyze Risk, Assess Fraud Risk
3
Q
Control Activities (CIPP)
A
Develop control activities, develop IT controls, Policies and Procedures
4
Q
Information and Communication (RIE)
A
Relevant Info, Internal and external communications
5
Q
Monitoring (ED)
A
On-going evaluations communicates Deficiencies
