COSO ICIF 2013

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ConceptsInternal Control Concepts
Definition of Internal ControlRevised 2013 Definition

Objectives SettingExpanded matrix of objectives

LimitationsFactors affecting control effectiveness

Roles and ResponsiblitiesInternal and external roles

Summary Listing of PrinciplesListing by Components

Sumray Listing of Points of FocusListing by Components

COSO Images of the FrameworkOriginal and Recreated ICIF Images
ComponentsFramework Components
Control EnvironmentSummary, Principles and Points of Focus

Risk AssessmentSummary, Principles and Points of Focus

Control ActivitiesSummary, Principles and Points of Focus

Information & CommunicationSummary, Principles and Points of Focus

Monitoring ActivitiesSummary, Principles and Points of Focus
ResourcesWeb Resources
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COSO Images of the Internal Control Integrated Framework

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Original COSO Pyramid
COSO Pyramid Recreated - 1
COSO Pyramid Recreated - 2
Original COSO Cube
COSO Cube Recreated

Original COSO Pyramid from 1992 ICIF

Recreated by Michael Piazza - 2014

Recreated by Michael Piazza - 2014

Original COSO Cube from 1992 ICIF

COSO Cube Recreated by Michael Piazza - 2014