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 800 words. Address the following:
- Provide a brief history of COSO.
- Describe the five components and 17 principles of the COSO Framework.
- Review Chevron’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.
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