@Rosy0407 The new becker actually goes in detail.
Control environment- EBOCA (ethics, board independence, organizational structure, competency, accountability) 5
Risk assessment- SAFR (specify objective, assess and identify changes, fraud potential, risk analysis) 4
Information and communication- OIE! (obtain and use information,Internal communication, external communication) 3
Monitoring- SOD (Seprate and Ongoing evaluation, Deficiencies Communication) 2
Existing control activity- CATP (Control Activity selection and development, Technology selections and development, policy and procedures development) 3