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Write a 700- to 1,050-word paper on COSO and how it relates to the Sarbanes-Oxley Act and the auditing of public companies. 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.