Provides reasonable assurance that business goals will be achieved Used by management for guiding operations and ensuring compliance with requirements Overall attitude of management and employees Used to locate weaknesses and improve controls Identify, analyze and assess likeliness of vulnerabilities Control Environment Risk Assessment Control Procedures Monitoring Information and Communication Provides reasonable assurance that business goals will be achieved Used by management for guiding operations and ensuring compliance with requirements Overall attitude of management and employees Used to locate weaknesses and improve controls Identify, analyze and assess likeliness of vulnerabilities Control Environment Risk Assessment Control Procedures Monitoring Information and Communication