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    <description>Strong internal controls and effective governance are presented as the foundation of organizational resilience in volatile business conditions. The article explains that internal controls support operational effectiveness, reliable reporting, compliance, asset protection, and fraud prevention, while governance provides accountability, oversight, strategic direction, and structured risk management. It also highlights the COSO framework, internal audit, financial controls, operational continuity, cyber resilience, ethical culture, technology-enabled monitoring, and integrated assurance as key components of resilience.</description>
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