In The Control Framework Proposed By The Coso Report, The Interrelation Of The Five Components (Control Environment, Risk Assessment, Control Activities, Information And Communication, And Supervision) Generates A Synergy, Forming An Integrated System That Responds Dynamically To Changes In The Environment. In Response To Fundamental Management Needs, Controls Are Intertwined With Operational Activities As A System Whose Effectiveness Increases When Incorporated Into The Infrastructure And Becomes Part Of The Essence Of The Institution.

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