COSO's Enterprise Risk Management - Integrated Framework,the most widely used internal control framework in the U.S. ,lists four objectives of the internal control function.

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COSO's Enterprise Risk Management - Integrated Framework is primarily focused on risk management, not internal control. The COSO Internal Control - Integrated Framework, another COSO framework, focuses on internal control and outlines five components, not four objectives, of internal control.

COSO's Enterprise Risk Management - Integrated Framework,the Most Widely Used