Definitions
Employees in Internal Controls
COSO Model
COSO's five components
Risk Management
100
Policies and procedures that help ensure directives carried out
What are Control Activities
100
Who is responsible for internal control?
Who is Management?
100

 What did Treadway Commission form?

 What is the Committee of Sponsoring Organizations 

. (Länsiluoto, Jokipii, & Eklund, 2016)

100

This term refers to the attitude of the company, management, and staff regarding internal controls. 

What is Control Environment?
100
What does Risk assessment do?

What is helps identify risks that are within a company, and therefore procedures and policies can be formed and implemented at that time? (Owusu-Ansah, Stephen; Ganguli, Gouranga)

200
 This is an assurance that risks are acceptable levels?
What are Internal Controls provided
200
They are the  party engaged in active warranty internal controls.
What is the employees?
200
What does COSO stand for?

  What is Committee of Sponsoring Organizations?

200

What is the policies and procedures that help ensure that management’s directives are carried out

What is the Control Activities?
200

 What assessment is important part of the organizations governance operations and management 

 What is Risk assessment?

300
An agency's values and behavioral standards to employees are influenced by?
What is management 
300
Identify the authoritative  and controlling body of the  a lot of organizations.
What is the Board of Directors?
300

When was The Committee of Sponsoring Organizations formed?

What is 1985?
300

 What model is to understand management’s information technology, accounting, and communication systems and processes

What is information and communication?

300
What did the Congress create in 2002?

 What is Sarbanes-Oxley Act of 2002 ? (Wagner, Stephen; Dittmar, Lee April 2016).

400

 The measurements a business will to   review data for their checks and balances of reports.

What is Internal Controls
400
Who is influential regarding deterring the control environment and influencing it?
Who is Management?
400
How many components are in the COSO model?
What is 5 components?
400
Which module conducts ongoing and/ or separate evaluations? 
What is monitoring?
400
 Identify threats?
What is a Risk assessment?
500
They set the culture of ethical and integrity values.
What is Organization?
500
What is a good way to show behavioral standards to employees?
What is setting a good example?
500

 What does the Treadway Commission  study?

 What is different elements that can contribute to fraudulent reporting and develop different methods to prevent fraud from occurring .(Länsiluoto, Jokipii, & Eklund, 2016)

500
 Which model identifies and analyzes risks?
What is Risk assessment ?
500

What is the five steps to risk assessment?

 Identify hazards, decide who may be harmed, and how.  assess the risks and take action, make a record of the findings, review the risk assessment.

M
e
n
u