Describe the five components and 17 principles of the COSO Framework.
Review your company’s “Management’s Annual Report on Internal Control over Financial Reporting” and “Report of Independent Registered Public Accounting Firm” (usually found in Section 9A of the Form 10-K) and explain why these reports are necessary. These components work to establish the foundation for sound internal control within the company through directed leadership, shared values and a culture that emphasizes accountability for control.
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