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To help finance executives, controllers, auditors, and other professionals create and evaluate internal control systems, a number of frameworks have been developed by various organizations.

The internal control integrated framework developed by the Committee of Sponsoring Organizations (COSO) is used across the world as the definitive standard against which organizations measure the effectiveness of their internal control systems.

These courses provide a detailed explanation of the five components of this internal control framework: the control environment, risk assessment, control activities, information and communication, and monitoring activities. These courses describe how each component is applied at the organization and the activity levels.

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