The COSO Internal Control, Integrated Framework describes an organization's internal controls as consisting of five elements.

Required
a. Briefly describe the relationship among the five components of an organization's internal controls.
b. Briefly explain how a deficiency in any one of the components of an organization's internal controls affects management's reporting requirements related to internal control over financial reporting.
c. For the purposes of conducting the financial statement audit, is an assessment of internal controls over financial reporting made at the overall organization level or for specific subsystems of the organization's transaction processing systems? Explain.