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VIEWING INTERNAL CONTROL AS INTEGRATED PROCESS


 All five components of internal control set forth in the Framework (Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring) are important to achieving the objective of reliable financial reporting.
 Each of the Framework’s five components should not be viewed as an “end in itself.” Rather the components should be viewed as an integrated system working together to reduce risk to reliable financial reporting to an acceptable level.

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