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The five COSO components

Which list gives the five components of the COSO Internal Control – Integrated Framework (2013)?

A.Control environment, risk assessment, control activities, information and communication, monitoringB.Control environment, risk appetite, control activities, financial reporting, internal auditC.Governance and culture, strategy, performance, review and revision, information and reportingD.Planning, risk assessment, controls testing, audit reporting, follow-up of findings

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The five COSO components

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