ACC491 Phoenix COSO and Sarbanes Oxley Internal Controls Paper Internal Controls, COSO, and SOX Paper
Write a paper on COSO and how it relates to Sarbanes-Oxley and the auditing of public companies in 850 words. Address the following:
Provide a brief history of COSO.
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.
Respond to the following in a minimum of 175 words:
Discuss the meaning of “internal control” in the context of accounting. Then share five examples of internal control procedures designed to prevent fraud and accidental accounting errors.
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