internal control

Document Code: CO-ICM-2026-V1 Target Compliance Frameworks: COSO 2013, PCAOB AS 2201, SOX Section 404, IFRS / US GAAP Scope: Global Operations & Subsidiary Frameworks SECTION I: MANUAL ARCHITECTURE & COMPLIANCE METHODOLOGY 1. The COSO 2013 Control Environment This manual enforces the five integrated components of the COSO 2013 Internal Control-Integrated Framework: Control Environment: Foundation for all other components, driven by "Tone at the Top," ethical values, and organ