MODULE 4 · PART A.1 · VISUAL GUIDE · PNG

Five components of internal control

Five connected components of internal control: control environment, risk assessment, information and communication, control activities, and monitoring.

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Five components of internal control
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Five connected components of internal control: control environment, risk assessment, information and communication, control activities, and monitoring. The control environment supports the other four; separating supplier approval from payment is an example.

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