COSO (Committee of Sponsoring Organizations of the Treatway Commission) mempunyai lima komponen pengendalian intern yang meliputi Lingkungan Pengendalian (Control Environment), Penilaian Resiko (Risk Assesment), Prosedur Pengendalian (Control Procedure), Pemantauan (Monitoring), serta Informasi dan Komunikasi (Information and Communication).

sumber : http://id.wikipedia.org/wiki/Pengendalian_intern