The original framework contained one chapter that presented the definition of internal control, the components of internal control, the relationship of objectives and components, and effectiveness. In the Framework, these topics are covered in three different chapters: Chapter 1, Definition of Internal Control defines internal control; Chapter 2, Objectives, Components, and Principles, discusses components of internal control and the relationship of objectives, components, and principles; and Chapter 3, Effective Internal Control, considers the requirements for assessing the effectiveness of a system of internal control. Further, Chapter 4, Additional Considerations, discusses management judgment, points of focus, cost versus benefits of internal control, the changing role of technology, documentation, and application of internal control in larger versus smaller entities.