# COSO internal control

Design and examine risks and controls together to support organizational operations, reporting and compliance objectives.

 Framework · Accounting and finance


## Core concepts
  Control environment and risk assessment: connect responsibility, objectives and risk
 Control activities: responses such as approvals and reviews
 Information, communication and monitoring: observe operation and remedy gaps
 

## Application
 Identify missing closing or tax information, concentrated authority and review responsibilities, then check whether controls actually operate.


## Limitations and jurisdiction
 Documented procedures differ from actual operation. Controls do not eliminate all errors or fraud and must fit the organization’s size.


## Editorial perspectives
  Prevention: emphasize procedures that stop errors before they occur.
 Detection: emphasize prompt discovery and correction of problems.
 

## Sources
 COSO · 2013 framework and official organizational guidance
[Internal Control — Integrated Framework](https://www.coso.org/guidance-on-ic) Context: International reference framework; local obligations require separate checks
 Source checked: 2026-10-07
 Independent editorial summary and source link; the original text is not republished.


## Related personas
  [Accountant](https://personawiki.app/en/personas/accountant)

## Translation status
 Editorial English translation of the Korean edition. No professional translation or occupational expert review has been completed. Translation does not change the source jurisdiction.
 Translation prepared: 2026-10-08 · Source fingerprint: kb-5b4e254aced2ff30
[Korean source](https://personawiki.app/knowledge/internal-control)

## API
[JSON document](https://personawiki.app/api/v1/knowledge/internal-control?lang=en)