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internal-control-framework

내부통제 프레임워크 가이드. scope-designer와 checklist-builder 에이전트가 감사 범위와 통제 항목을 설계할 때 참조. 'COSO', '내부통제', '통제 테스트' 요청 시 사용. 단, 외부 감사 대행이나 법적 의견서 작성은 범위 밖.

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# Internal Control Framework — 내부통제 프레임워크

scope-designer / checklist-builder 에이전트의 감사 설계 역량 강화.

## COSO 내부통제 프레임워크

### 5대 구성요소

| 구성요소 | 설명 | 감사 포인트 |
|---------|------|-----------|
| 통제 환경 | 조직 문화, 윤리, 역량 | 윤리 강령, 직무 분리, 교육 |
| 위험 평가 | 목표 달성 위험 식별/분석 | 위험 평가 프로세스, 문서화 |
| 통제 활동 | 위험 대응 정책/절차 | 승인, 검증, 물리적 통제 |
| 정보/소통 | 필요 정보의 적시 전달 | 보고 체계, IT 통제 |