Enum CosoPrinciple 

pub enum CosoPrinciple {
    IntegrityAndEthics,
    BoardOversight,
    OrganizationalStructure,
    CommitmentToCompetence,
    Accountability,
    ClearObjectives,
    IdentifyRisks,
    FraudRisk,
    ChangeIdentification,
    ControlActions,
    TechnologyControls,
    PoliciesAndProcedures,
    QualityInformation,
    InternalCommunication,
    ExternalCommunication,
    OngoingMonitoring,
    DeficiencyEvaluation,
}

COSO 2013 Framework - 17 Principles of Internal Control.

Each principle maps to one of the 5 COSO components:

• Control Environment: Principles 1-5
• Risk Assessment: Principles 6-9
• Control Activities: Principles 10-12
• Information & Communication: Principles 13-15
• Monitoring Activities: Principles 16-17

Variants

IntegrityAndEthics

Principle 1: The organization demonstrates a commitment to integrity and ethical values.

BoardOversight

Principle 2: The board of directors demonstrates independence from management and exercises oversight of internal control.

OrganizationalStructure

Principle 3: Management establishes structures, reporting lines, and appropriate authorities and responsibilities.

CommitmentToCompetence

Principle 4: The organization demonstrates a commitment to attract, develop, and retain competent individuals.

Accountability

Principle 5: The organization holds individuals accountable for their internal control responsibilities.

ClearObjectives

Principle 6: The organization specifies objectives with sufficient clarity to enable the identification and assessment of risks.

IdentifyRisks

Principle 7: The organization identifies risks to the achievement of its objectives and analyzes risks as a basis for determining how the risks should be managed.

FraudRisk

Principle 8: The organization considers the potential for fraud in assessing risks to the achievement of objectives.

ChangeIdentification

Principle 9: The organization identifies and assesses changes that could significantly impact the system of internal control.

ControlActions

Principle 10: The organization selects and develops control activities that contribute to the mitigation of risks.

TechnologyControls

Principle 11: The organization selects and develops general control activities over technology to support the achievement of objectives.

PoliciesAndProcedures

Principle 12: The organization deploys control activities through policies that establish what is expected and procedures that put policies into action.

QualityInformation

Principle 13: The organization obtains or generates and uses relevant, quality information to support the functioning of internal control.

InternalCommunication

Principle 14: The organization internally communicates information, including objectives and responsibilities for internal control.

ExternalCommunication

Principle 15: The organization communicates with external parties regarding matters affecting the functioning of internal control.

OngoingMonitoring

Principle 16: The organization selects, develops, and performs ongoing and/or separate evaluations to ascertain whether the components of internal control are present and functioning.

DeficiencyEvaluation

Principle 17: The organization evaluates and communicates internal control deficiencies in a timely manner to those parties responsible for taking corrective action.

Implementations

impl CosoPrinciple

pub fn component(&self) -> CosoComponent

Returns the COSO component that this principle belongs to.

pub fn principle_number(&self) -> u8

Returns the principle number (1-17) in the COSO framework.

Trait Implementations

impl Clone for CosoPrinciple

fn clone(&self) -> CosoPrinciple

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for CosoPrinciple

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for CosoPrinciple

fn deserialize<__D>(__deserializer: __D) -> Result<Self, __D::Error>

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Display for CosoPrinciple

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl Hash for CosoPrinciple

fn hash<__H: Hasher>(&self, state: &mut __H)

Feeds this value into the given Hasher.

fn hash_slice<H>(data: &[Self], state: &mut H)

where H: Hasher, Self: Sized,

Feeds a slice of this type into the given Hasher.

impl PartialEq for CosoPrinciple

fn eq(&self, other: &CosoPrinciple) -> bool

Tests for self and other values to be equal, and is used by ==.

fn ne(&self, other: &Rhs) -> bool

Tests for !=. The default implementation is almost always sufficient, and should not be overridden without very good reason.

impl Serialize for CosoPrinciple

fn serialize<__S>(&self, __serializer: __S) -> Result<__S::Ok, __S::Error>

where __S: Serializer,

Serialize this value into the given Serde serializer.

impl Copy for CosoPrinciple

impl Eq for CosoPrinciple

impl StructuralPartialEq for CosoPrinciple