In The Control Framework Postulated Through The Coso Report, The Interrelationship Of The Five Components (Control Environment, Risk Assessment, Control Activities, Information, Communication And Supervision) Generates A Synergy, Forming An Integrated System That Responds Dynamically To Changes In The Environment. Responding To Fundamental Management Needs, Controls Are Intertwined With Operational Activities As A System Whose Effectiveness Increases When Incorporated Into The Infrastructure And Forms Part Of The Essence Of The Institution.