Discussion week 1

After reading the following article, please respond to the below question:

Rittenberq, L. E. (2013). COSO 2013. Internal Auditor, 70(4), 60-65.

Discuss the three elements of internal control mentioned in the Updates to COSO in the above article and which you think is the most important – integration, judgment, or control testing and evaluation.

Please make your initial post by midweek, and respond to at least one other student’s post by the end of the week. Please check the Course Calendar for specific due dates.

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