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Definition of "Control Framework" |
A control framework is a data structure that organizes and categorizes an organization’s internal controls, which are practices and procedures established to create business value and minimize risk.The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a commonly used framework for internal controls. The COSO framework is designed to provide a model that corporations can use to run an efficient and well-controlled financial environment. |
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