pre - decision
post –decision
COSO Committee of sponsoring
Organizations ) COSO
COSO
Control Environment
๕
Risk Assessment
3 ( Control Activities )
10
11
12
4 ( Information and Communication )
13
14
๕Monitoring Activities
Pressure/Incentive
Opportunity
Rationalization Fraud
Triangle
Opportunity
-
-
-
.
-
-
-
-
Risk Identification
known factor Unknown factor
known factor
Unknown factor
known factor Unknown factor
known factor
Unknown factor
-
-
2 ( )
7.3
/ (
) 2 1 – 3
1 – 3
- Must
must 3 2
- should
should 1
- stakeholder
2 3
- financial 2 3
- customer / user 2 3
- internal process
learning & growth 1 2
SCORING
7.4
3
3
: /
: /
:
/
4
-
-
-
