Imagine you are the Director of Internal Audit and the Chairman of the Audit Committee and asks you to prepare a report for the Board of Directors explaining the 2012 COSO framework for internal control and the benefits for adopting the framework.
Write a report of approximately 700 to 1,050 words explaining the five interrelated components of internal control.
Describe the benefits for adopting this framework.
Justify why this is the appropriate framework and will encourage integrity and ethical values for the organization.
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