Скачать или смотреть CIA Part 1 - Control Environment and COSO Pyramid

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The control environment is the set of standards, processes, and structures that provide the foundation for an organization's internal control system. It includes the tone at the top, ethical values, management's philosophy and operating style, as well as the organization's structure and assignment of authority and responsibility. The control environment is a crucial component of effective internal control and is a fundamental concept in the Certified Internal Auditor (CIA) certification.

The COSO Pyramid is a framework developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) to help organizations design and implement effective internal control systems. The framework consists of five interrelated components: control environment, risk assessment, control activities, information and communication, and monitoring activities. The COSO Pyramid is widely recognized as a leading framework for internal control and is an essential concept for those seeking the Certified Internal Auditor (CIA) certification from the Institute of Internal Auditors (IIA).

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