COSO Internal Control - Integrated Framework (2013) COSO-IC-CE-05: The organization holds individuals accountable for their internal control responsibilities

The organization holds individuals accountable for their internal control responsibilities. Control from COSO Internal Control - Integrated Framework (2013) framework, domain: Control Environment.

Maintained by Gerard BlokdykControl text last updated 21 May 2026

Other controls in Control Environment

CE-1 Demonstrates Commitment to Integrity and Ethical Values
CE-2 Exercises Oversight Responsibility
CE-3 Establishes Structure, Authority, and Responsibility
CE-4 Demonstrates Commitment to Competence
CE-5 Enforces Accountability
COSO-IC-CE-01 The organization demonstrates commitment to integrity and ethical values
COSO-IC-CE-02 The board demonstrates independence from management and exercises oversight of internal control
COSO-IC-CE-03 Management establishes structures, reporting lines, authorities, and responsibilities

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

MCP endpoint All COSO Internal Control - Integrated Framework (2013) controls