COSO is based on the main ideas: the internal control process is not an end in itself, but there is only one way end.Controlling inner workings of the company has the people and should not be considered molds policies.Internal manual control, including the Company considered to be a maximum of security and provides full assurance that the company’s management will continue abilities.Attainment uses in different categories, such as the internal control system in A. After the Committee of Sponsoring Organizations of Treadway’s internal control system of the Commission introduced defined as a process and started the executive, which provide a reasonable assurance to achieve the following goals, is: a competitive reportingConformity operation trustworthiness and usefulness, that the “reliability the tax rules and regulationsThe five components: As there has been recognized COSO internal control process program of five components that they provide ample power to investigate and evaluate the internal control system implemented in the community, these factors are as follows :…The first part The composition of the control environment of the character, the awareness and control of employees affect all elements of internal control is based on this, because it is used for the regulation and organization of the company. Environmental monitoring is also an element of honor, moral values, practices and procedures for the separation of powers and the organization and staff development company valuation range of internal and external threats association.Next for the organization. It is therefore important to achieve concrete goals, such as the detection and identification of risk are more likely to achieve goals of the risk away. This definition of risk and control assessment.Another. These are the rules and regulations for administering the agreement is satisfactory. It works with a risk assessment that the necessary steps are taken to achieve the objectives and communication organization.Information fourth part of the internal control system in accordance with the COSO. Information systems are responsible for all activities and finances, etc., a company that helps its activities. This information is also an external connection is not only common organization.The current list of these factors are interrelated and monitor internal controls. It is the internal control system and the ability gaps, it is set so that the system can be improved, identify monitor.