Principle 10 - Selects and Develops Control Activities

Principle 10 of the 2013 COSO Internal Control - Integrated Framework emphasizes that organizations must choose and design control activities that align with identified risks and objectives, ensuring they are properly implemented and maintained across processes. These activities may include approvals, reconciliations, segregation of duties, and physical safeguards, all tailored to mitigate specific threats and support reliable operations.