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The statement regarding the existence of 12 components to support the components of internal control is inaccurate. The COSO framework identifies five key components of internal control: Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring Activities. Each of these components encapsulates various principles that guide organizations in establishing effective internal control systems.

In addition to these five components, the framework articulates 17 principles that provide a deeper understanding of how to implement and maintain those components in practice. Therefore, stating that there are 12 components misrepresents the structure of the COSO framework and its authoritative guidance.

The other statements correctly reflect the principles of the COSO framework. The five components have remained unchanged in the 2013 update, management indeed holds ultimate responsibility for the system of controls, and the framework encompasses 17 codified principles that align with the five components. Thus, the incorrect assertion about having 12 components serves to illuminate the accurate and essential structure of the COSO framework.