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 ........................................ ........................................ .............................. 6 III/ Control Activities.

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. The COSO components of internal control are illustrated in Figure 2 below.

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