Some respondents suggested that the Framework include objective-setting as a component of internal control. Others suggested that objective-setting remain a precondition of internal control, and that the Framework provide greater clarity of the role of assessing suitability of objectives within internal control.

The Framework retains the five components and the concept that establishing objectives is a precondition to internal control. It clarifies the distinction between establishing objectives (outside the system of internal control) and specifying objectives (within the system of internal control) in Chapter 2, Objectives, Components, and Principles. The Framework expands discussion on suitability of objectives and explains how management should respond when specified objectives are viewed as unsuitable (see Chapter 4, Risk Assessment).