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Internal control components: Information and communication


Information and communication cover the information, communication, and recording system that will ensure that the necessary information is transmitted to the person, staff, and manager who needs it in a specific format and within a period that will allow those concerned to fulfill their internal control and other responsibilities.

Suppose information communication systems do not function properly. In that case, managers and staff may face risks such as not being able to make timely and correct decisions, not being able to implement them, and ultimately not achieving the desired goals. In this regard, information must be accessible, useful, timely, accurate, complete and up-to-date.

Information and Communication Principles

When implementing Information and Communication, institutions consider the following principles and the focal points related to these principles. These principles are briefly mentioned below.

Principle 13: Using Relevant Information: The organization* obtains or produces and uses relevant, qualified information that will support the performance of internal control.

Principle 14: Communicating Internally: The organization communicates internally the information necessary to support internal control, including internal control objectives and responsibilities.

Principle 15: Communicating with External Parties: The organization communicates with external parties regarding matters affecting the functioning of internal control.


*Organization: In the context of the Framework, when defining the principles, the word “organization” includes the board of directors, management, and other staff. Generally, the board of directors functions as the oversight body under this term.

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