COSO68
COSO · Principle 1 – Control Environment · Principle 1 – Point of Focus · Principle 10 – Control Activities · Principle 10 – Point of Focus · Principle 11 – Control Activities · Principle 11 – Point of Focus · Principle 12 – Control Activities · Principle 12 – Point of Focus · Principle 13 – Information and Communication · Principle 13 – Point of Focus · Principle 14 – Information and Communication · Principle 14 – Point of Focus · Principle 15 – Information and Communication · Principle 15 – Point of Focus · Principle 16 – Monitoring Activities · Principle 16 – Point of Focus · Principle 17 – Monitoring Activities · Principle 17 – Point of Focus · Principle 2 – Control Environment · Principle 2 – Point of Focus · Principle 3 – Control Environment · Principle 3 – Point of Focus · Principle 4 – Control Environment · Principle 4 – Point of Focus · Principle 5 – Control Environment · Principle 5 – Point of Focus · Principle 6 – Point of Focus · Principle 6 – Risk Assessment · Principle 7 – Point of Focus · Principle 7 – Risk Assessment · Principle 8 – Point of Focus · Principle 8 – Risk Assessment · Principle 9 – Point of Focus · Principle 9 – Risk Assessment
Requirements in this framework
- Accountability Enforcement
- Adherence to Standards Evaluation
- Board Independence and Expertise
- Board Oversight Independence
- Business Model and Technology Changes
- Commitment to Competence
- Commitment to Integrity and Ethical Values
- Competency Policies and Practices
- Compliance Objectives
- Control Activities Selection and Development
- Corrective Action for Policy Exceptions
- Corrective Action Tracking
- Data Quality and Integrity
- Deficiency Assessment and Remediation
- Deficiency Evaluation and Communication
- Deviations from Standards Addressed
- Entity-Level Risk Identification
- External Communication
- External Environment Changes
- External Stakeholder Communication
- Financial Reporting Objectives
- Fraud Risk Assessment
- Fraudulent Financial Reporting Assessment
- Inbound External Communications
- Information Requirements Identification
- Integration with Risk Assessment
- Internal Communication
- Management Override of Controls
- Ongoing and Separate Evaluations
- Ongoing Evaluation Integration
- Operations Objectives
- Organizational Structure, Authority, and Responsibility
- Performance Measures and Incentives
- Policies and Procedures Deployment
- Principle 1: Demonstrates commitment to integrity and values
- Principle 10: Selects and develops control activities that help mitigate risks
- Principle 11: Selects and develops general controls over technology
- Principle 12: Bases controls on thorough policies and procedures
- Principle 13: Uses relevant, high-quality information
- Principle 14: Communicates internally to support controls
- Principle 15: Communicates externally
- Principle 16: Conducts ongoing and/or separate evaluations
- Principle 17: Evaluates and communicates deficiencies
- Principle 2: Demonstrates independence and exercises oversight responsibility
- Principle 3: Establishes structure, authority and responsibility
- Principle 4: Demonstrates commitment to attracting, developing and retaining competent staff
- Principle 5: Enforces accountability
- Principle 6: Specifies suitable, specific objectives
- Principle 7: Identifies and analyzes risks
- Principle 8: Assesses fraud risk
- Principle 9: Identifies and analyzes significant changes
- Relevant Information Use
- Reporting Lines Definition
- Responsible Personnel and Timeliness
- Risk Identification and Analysis
- Risk Significance and Likelihood Assessment
- Security Management Controls
- Segregation of Duties
- Separate Evaluations Scope
- Significant Change Identification
- Standards of Conduct
- Suitable Objectives Specification
- Talent Development and Succession
- Technology Acquisition and Development Controls
- Technology General Controls
- Technology Infrastructure Controls
- Tone at the Top
- Whistleblower and Reporting Channels