system, the internal control components and business processes must interact

ceaselessly for a healthy, effective internal control system. The seamless and collaborative
interaction of an internal control system with business processes is a prerequisite for the
effectiveness of an internal control system. Control objectives and measures that are derived
from the monitoring and assessment of risks must be integrated into operational business
units‟ business practices (PricewaterhouseCoopers, 2007), through an effective information
and communication control component that ensures smooth flow of information to personnel
responsible for internal controls across the entity.
2.3 Internal control systems effectiveness
The effectiveness of an internal control system is dependent on how fluid the system interact
with itself and how embedded it is into the organization