COSO Committee of Sponsoring Organizations of the Treadway Commission
Committee of Sponsoring Organizations of the Treadway Commission
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A direct relationship exists between objectives, which are what an entity strives to achieve, components, which represent what is required to achieve the objectives, and the organizational structure of the entity (the operating units, legal entities, and other). The relationship can be depicted in the form of a cube.
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The three categories of objectives—operations, reporting, and compliance—are represented by the columns.
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The five components are represented by the rows.
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An entity's organizational structure is represented by the third dimension.
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