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Kontrollmiljø - Foundation of internal control; reflects organizational culture.
Risikovurdering - Process of identifying and analyzing risks to objectives.
Kontrollaktiviteter - Actions to mitigate risks and achieve objectives.
Informasjon og kommunikasjon - Systems for sharing relevant information internally and
externally.
Overvåking - Ongoing evaluations to ensure internal control effectiveness.
COSO - Committee of Sponsoring Organizations for internal control framework.
Internkontroll - Process ensuring achievement of operational, financial, and compliance
goals.
1992 COSO Framework - Original focus on financial reporting internal controls.
2013 COSO Update - Shifted focus to risk management and strategic integration.
Kube-modellen - Visual representation of COSO components and their relationships.
Komponentprioritering - Reordered components with control environment at the top.
Teknologifokus - Increased emphasis on technology's role in internal controls.
Ikke-finansielle rapporteringskonsepter - Consideration of non-financial reporting in
internal control.
ERM Framework - Enterprise Risk Management framework enhancing risk management
practices.
Sektorovergripende rammeverk - Applicable across sectors and countries for internal
controls.
Internasjonal anvendelse - Framework's global applicability debated due to US origins.
Organisasjonsstruktur - Influences risk assessment and internal control effectiveness.