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COSO Internal Control Integrated Framework (2013)

COSO Internal Control Integrated Framework (2013)

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The 2013 Framework takes into account changes in the business environment and operations over the last 20 years. The 2013 Framework retains the definitionof internal control and the COSO cube, including the fivecomponents of internal control: Control Environment, Risk Assessment, Control Activities, Information and Communication, and

  Control, Framework

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