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1. Control Environment (Business Layer) |
1. Commitment to Integrity and Ethical Values |
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1. Control Environment (Business Layer) |
2. Board Independence and Oversight |
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1. Control Environment (Business Layer) |
3. Organizational Structure |
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1. Control Environment (Business Layer) |
4. Commitment to Competence |
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1. Control Environment (Business Layer) |
5. Accountability |
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1. Control Environment (Business Layer) |
Compliance with Laws and Regulations |
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1. Control Environment (Business Layer) |
Operational Efficiency |
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1. Control Environment (Business Layer) |
Reliability of Financial Reporting |
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1. Control Environment (Business Layer) |
Control Environment |
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2. Board Independence and Oversight |
Operational Efficiency |
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4. Commitment to Competence |
Operational Efficiency |
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5. Accountability |
Reliability of Financial Reporting |
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Compliance with Laws and Regulations |
1. Commitment to Integrity and Ethical Values |
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Operational Efficiency |
3. Organizational Structure |
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4. Information & Communication (Application Layer) |
Business Actor |
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4. Information & Communication (Application Layer) |
13. Relevant Information Identification, Capture, and Use |
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4. Information & Communication (Application Layer) |
14. Internal Communication |
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4. Information & Communication (Application Layer) |
15. External Communication |
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4. Information & Communication (Application Layer) |
Information & Communication |
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Communication Systems |
13. Relevant Information Identification, Capture, and Use |
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Communication Systems |
14. Internal Communication |
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Communication Systems |
15. External Communication |
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Communication Systems |
Information & Communication |
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2. Risk Assessment (Motivation Layer) |
6. Suitability of Objectives |
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2. Risk Assessment (Motivation Layer) |
7. Risk Identification and Analysis |
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2. Risk Assessment (Motivation Layer) |
8. Fraud Risk Assessment |
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2. Risk Assessment (Motivation Layer) |
9. Significant Change Assessment |
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2. Risk Assessment (Motivation Layer) |
Risk Assessment |
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3. Control Activities (Operational Layer) |
10. Control Activities Selection and Development |
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3. Control Activities (Operational Layer) |
11. Control Activities through Policies and Procedures |
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3. Control Activities (Operational Layer) |
12. Control Activities Deployment |
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3. Control Activities (Operational Layer) |
Control Activities |
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5. Monitoring Activities (Infrastracture Layer) |
16. Ongoing and Separate Evaluations |
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5. Monitoring Activities (Infrastracture Layer) |
17. Deficiencies Communication |
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5. Monitoring Activities (Infrastracture Layer) |
Monitoring Activities |
