The Committee of Sponsoring Organization's (COSO) Internal Control-Integrated Framework "is recognized as a leading framework for designing, implementing and conducting internal  control and assessing the effectiveness of internal control." So, if implemented assiduously, the COSO framework should be more than enough to mitigate risks, including fraud risks, correct? Explore that premise and demonstrate that effective fraud risk management warrants a more focused and nuanced evaluation of your organization's internal control coverage and effectiveness.