Internal Control over Financial Reporting - Core

Entity Level Controls (Tone-at-the-Top)

The Entity Level Controls Playbook (based on the COSO 2013 ICFR Framework and functionally equivalent Frameworks in other jurisdictions) addresses the following “tone-at-the-top” areas:

  • Control Environment
  • Risk Assessment
  • Control Activities
  • Information and Communication, and
  • Monitoring Activities

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