What is the risk assessment component of COSO? - Universal CPA Review
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What is the risk assessment component of COSO? - Universal CPA Review
Risk assessment is one of the key components of the COSO internal control framework. It addresses how the organization assesses risk and identifies threats the organization. There are four key principles in risk assessment: Identify and Assess Changes – The assessment of changes in the external environment as well as in leadership roles ...
Dec 30, 2020
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