Page 213 - COSO Guidance Book
P. 213
Summary
This chapter addressed the key concepts related to the control environment component of internal
control contained in COSO’s 2013 Internal Control — Integrated Framework, including the characteristics
and definition thereof. It also provided material to obtain an understanding of related principles and
points of focus. Examples illustrated select control environment principles and points of focus. Finally,
applicable professional standards that address the control environment were reviewed.
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