The circular also emphasizes the need for agencies to integrate and coordinate internal control assessments with other internal control-related activities.

WHITEHOUSE: OMB Circular A-123 - Management's Responsibility for Internal Control | The White House

This Circular emphasizes the need for integrated and coordinated internal control assessments that synchronize all internal control-related activities.

WHITEHOUSE: OMB Circular A-123 - Management's Responsibility for Internal Control | The White House