Be internal control system in accordance with the concept of organization (COSO) of the components of the five main interfere with each other as a framework for internal control system and have led adopted by (AICPA) under (AU319), which has been built depending on the management style in the conduct of operations and the integration of management processes, and these componentsare: -<br />
Regulatory environment risk assessment<br />
Regulatory activities<br />
Information and Communication<br />
Monitoring
