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hello and welcome to the session this is Professor Farhad and the session were gonna look at the five components of internal control not to be more specific Im gonna look at at the five that Im gonna only gonna discuss one and the internal control were gonna be using is the co so COSO framework which is the framework thats used in the u.s. which is the committee of sponsoring organization just you need FYI you need to know it so you guys remember this fourth way I call this the internal control this is your internal control now what were going to be doing were going to be looking at the various components of the internal control what is internal control composed of and we said theres gonna be five component five component of internal control okay five things thats gonna help the company run efficiently help the company achieve its goal protect its assets ensure reliable accounting okay so the first group were going to be looking at okay the first group were going to be look