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The Committee of Sponsoring Organizations has identified 5 components of internal control, which are: (1) the control environment, (2), the organization's risk assessment process, (3), the control activities, (4), information and communication, and (5) the organization's monitoring activities.— Edspira is the creation of Michael McLaughlin ...
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起始时间 0:00Introduction to Internal Control Components
The 5 Components of Internal Control
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