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What is COSO I & II Report Overview 2019 about?

This document summarizes the COSO I and COSO II reports. COSO is an organization dedicated to providing guidance on internal control and risk management. COSO I establishes an internal control framework that includes five components: control environment, risk assessment, control activities, information and communication, and monitoring. COSO II expands the focus to enterprise risk management and also includes five components: internal environment, objectives, event identification,

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