An auditor may be required to perform a risk assessment on a 'service organization', which is defined by AT-C section 320 as "an organization . . . that provides services to user entities, which are likely to be relevant to those user entities' internal control over financial reporting." Specifically, the auditor must evaluate the internal controls of the service organization in furtherance of assuring accurate financial reporting, and whether those internal controls are operating as intended. (CPA Exam note: when studying for the CPA Exam, you will find references to 'SOC', or 'system and organization controls'. The acronym formerly referred to 'service organization controls' and was redefined by the AICPA in 2017 to introduce new internal control examinations that could be performed for organizations in addition to service organizations. SOC was expanded into four suites of services for entities to better understand external risks, such as cybersecurity, related to their vendors and distribution networks.) Question: What is the name of the internal control environment framework (referenced in the textbook) that the auditor should assess? What are the five components of this framework?

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