◄Back

# Long description

This image demonstrates the COSO Internal Control Integrated Framework. In the figure, there is a cube. Written on the front of the cube are the words ‘Control environment’, ‘Risk assessment’, ‘Control activities’, ‘Information and communication’ and ‘Monitoring activities’. At the top of the cube, from left to right, are the words ‘Operations’, ‘Reporting’ and ‘Compliance’. On the right are the words ‘Entity level’, ‘Division’, ‘Operating Unit’ and ‘Function’.