COSO Internal Control - Integrated Framework (2013)
Risk Assessment

COSO Internal Control - Integrated Framework (2013) RA-8: Assesses Fraud Risk

The organization considers the potential for fraud in assessing risks to the achievement of objectives.

Other controls in Risk Assessment

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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 endpointAll COSO Internal Control - Integrated Framework (2013) controls