This short video highlights the five key components for building strong internal controls in your organization. These five key components are part of the Integrated Framework developed in 1992 by the Committee of Sponsoring Organizations of the Treadway Commission, also known as CO-SO. The framework was updated by COSO in 2013 and is widely used and accepted across a variety of organizations and businesses as part of an effective financial management practice. To learn more about this framework.