Of the four volumes in the COSO Report, one Committee of Sponsoring Organizations of the Treadway Commission (COSO). Internal Control: Integrated Framework. Evaluation Tools. New York: COSO, 1992. provides blank evaluation forms (called "evaluation tools") against which entities can assess each of their five components of internal control: control environment, risk assessment, control activities, information and communication, and monitoring. The volume provide sample filled-in forms for a hypothetical medium-size aerospace parts manufacturer, including an overall internal control evaluation and an overall conclusion. Unrelated to the COSO Report, the AICPA publishes AICPA Audit & Accounting Guides, reprinted as of May 1 each year, in a variety of industries, among them:

• Airlines

• Banks

• Casinos

• Colleges and universities

• Construction contractors

• Finance companies

• Investment companies

• Property and liability insurance companies

• Providers of health care services

• State and local governmental units

Required: 

Few risks are more crucial to an entity's long-term survival than its ability to adapt to change. For any industry you choose, use the blank and filled-in evaluation tools of the COSO Report (all of which relate to managing change within the risk assessment component of internal control), the related AICPA "Industry Audit & Accounting Guide" for the industry you choose, and articles in business periodicals (e.g.. Business Week, Forbes) and newspapers (e.g., The Wall Street journal, Barrons) to identify and briefly describe risks in the industry that relate specifically to managing change.