Internal Control Components and Principles

• Control Environment

1. 1. 1. Ethical Values ​​and Integrity
      2. Oversight of the Board of Directors
      3. Establishing Structure, Authority, and Responsibilities
      4. Commitment to Competence
      5. Accountability

• Risk Assessment

1. 1. 1. Setting Appropriate Goals
      2. Identifying and Analyzing Risks
      3. Assessing the Risk of Cheating
      4. Identifying and Analyzing Significant Changes

• Control Actions

1. 1. 1. Selecting and Developing Control Actions
      2. Selecting and Developing General Controls to Apply to Technology
      3. Creating Policies and Procedures

• Information and Communication

1. 1. 1. Using Related Information
      2. Establishing Communication within the Organization
      3. Communicating with External Parties

• Monitoring Actions

1. 1. 1. Conducting Continuous and Separate Evaluations
      2. Evaluating and reporting deficiencies

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