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  2. Risk assessment - Wikipedia

    en.wikipedia.org/wiki/Risk_assessment

    Risk assessment determines possible mishaps, their likelihood and consequences, and the tolerances for such events. [1] The results of this process may be expressed in a quantitative or qualitative fashion. Risk assessment is an inherent part of a broader risk management strategy to help reduce any potential risk-related consequences. [1] [2]

  3. Entity-level control - Wikipedia

    en.wikipedia.org/wiki/Entity-Level_Control

    The aforementioned five components of internal control refer to the five parts of the COSO framework. [5] The framework gives auditors a way to evaluate the controls of an entity. The five components are: Control environment; Risk assessment; Information and communication; Control activities; Monitoring

  4. Committee of Sponsoring Organizations of the Treadway ...

    en.wikipedia.org/wiki/Committee_of_Sponsoring...

    In the COSO model, these objectives apply to five key components (control environment, risk assessment, control activities, information and communication , and monitoring "Given the number of possible matrices, it is not surprising that the number of audits can get out of control."

  5. Enterprise risk management - Wikipedia

    en.wikipedia.org/wiki/Enterprise_risk_management

    [5] The COSO ERM Framework has eight components and four objectives categories. It is an expansion of the COSO Internal Control-Integrated Framework published in 1992 and amended in 1994. The eight components are: Internal Environment; Objective Setting; Event Identification; Risk Assessment; Risk Response; Control Activities; Information and ...

  6. Risk assurance - Wikipedia

    en.wikipedia.org/wiki/Risk_assurance

    [5] [6] Internal control is a large component of risk assurance whereby an entity's management design processes to provide reasonable assurance regarding the achievement of operational objectives, reporting and compliance. Internal control's 5 components include: 1. Control environment 2. Risk assessment 3. Control activities 4.

  7. SOX 404 top–down risk assessment - Wikipedia

    en.wikipedia.org/wiki/SOX_404_top–down_risk...

    The COSO 1992–1994 Framework defines each of the five components of internal control (i.e., Control Environment, Risk Assessment, Information & Communication, Monitoring, and Control Activities). Evaluation suggestions are included at the end of key COSO chapters and in the "Evaluation Tools" volume; these can be modified into objective ...

  8. IT risk management - Wikipedia

    en.wikipedia.org/wiki/IT_risk_management

    Risk assessment, a critical component of IT risk management, is performed at specific points in time (e.g., annually or on-demand) and provides a snapshot of assessed risks. It forms the foundation for ongoing risk management, which includes analysis, planning, implementation, control, and monitoring of security measures.

  9. Risk Management Framework - Wikipedia

    en.wikipedia.org/wiki/Risk_management_framework

    The Risk Management Framework (RMF) is a United States federal government guideline, standard, and process for managing risk to help secure information systems (computers and networks). The RMF was developed by the National Institute of Standards and Technology (NIST), and provides a structured process that integrates information security ...

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