Internal Control Framework - WHO

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Internal Control Framework November 2013 2 ANNEX ANNEXES Table of Contents Table of Contents ........................................ ........................................ .................................. 2 1. INTRODUCTION ........................................ ........................................ ........................................ ................... 3 2. SCOPE AND DEFINITION OF Internal Control ........................................ ................................. 4 3. THE FIVE COMPONENTS AND EIGHTEEN PRINCIPLES OF Internal Control : ............... 5 I/ Internal Environment ........................................ ........................................ ....................... 5 II/ Risk Assessment.

The WHO Internal Control Framework (ICF) was developed based on the COSO model of internal control. 3 It sets out five inter-related components of internal control and eighteen principles that are required in order to have an integrated and effective internal control system.

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