COSO MINIPAPER

    
Mini-paper – COSO Framework 

Review the COSO website. There is an interview on the “About US” page that discusses how the organization came about.
 
Download and review the Executive Summary on the website for Internal Control
 
COSO is the framework relied upon by the SEC and for the fulfillment of requirements under the SARBANES OXLEY ACT of 2002. There are five internal control components described in the COSO framework and six broad classes of physical control activities defined by COSO. Review the framework of COS in the executive summary. Synthesize in your mini paper (2-3 pages MAX) how important the principles set forth in the COSO framework are to setting ethical standards and protecting companies from fraud. Explain how the framework is used to protect the company from fraud.
 

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LINK for coso website
https://www.coso.org/Pages/default.aspx
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