The Internal Control Integrated Framework is a comprehensive model developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) to help organizations design, implement, and assess their internal control systems. It provides a structured approach to ensure effective governance, risk management, and compliance with laws and regulations. This framework consists of five key components: Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring Activities. Together, these elements work to enhance the reliability of financial reporting and operational efficiency, ultimately supporting the organization's objectives and safeguarding its assets.