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What Are the Major Components of Control as Defined in the COSO

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Essay

What are the major components of control as defined in the COSO internal control model report?


Definitions:

Inducible Genes

Genes whose expression is either initiated or increased in response to specific stimuli.

Repressor

A protein that binds to specific DNA sequences, preventing the transcription of certain genes and thereby controlling gene expression.

Promoter

A region of DNA that initiates transcription of a particular gene, typically located near the transcription start sites of genes.

Inducer

A molecule that binds to a repressor protein, converting it to its inactive form, which is unable to prevent transcription.

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