COSO principles are important factors in assuring a company has a reasonable structure in decision-making areas. In addition, COSO provides a framework for companies to work upon. It does not provide a functioning process—processes are established based on the company’s needs, culture, and environment.Aytaç and Çabuk (2020) discuss 17 COSO components in Assessment of the Effectiveness of Internal Control System and a Case Study. For a company of your choice, choose four components and establish processes to apply them.
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