What are the three categories of objectives provided in COSO International Control Integrated Framework?

The COSO International Control Integrated Framework sets forth three categories of objectives, which allow organizations to focus on separate aspects of internal control: Operations Objectives: These pertain to effectiveness and efficiency of the entity's operations, including operational and financial performance goals, and safeguarding assets against loss. Reporting Objectives: These pertain to internal and external financial and non-financial reporting and may encompass reliability, timeliness, transparency, or other terms as set forth by regulators, standard setters, or the entity's policies. Compliance Objectives: These pertain to adherence to laws and regulations to which the entity is subject.