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12. Which component of COSO was the least effective? (Pick only one and explain why.) 13. Which PCAOB audit standard would an auditor refer to

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12. Which component of COSO was the least effective? (Pick only one and explain why.) 13. Which PCAOB audit standard would an auditor refer to in order to determine their responsibility with respect to Internal Controls? (See page https://pcaobus.org/Standards/Auditing/Pages/default.aspx ) 14. Which PCAOB audit standard would an auditor refer to in order to determine their responsibility with respect to Fraud and testing Journal Entries? (See page https://pcaobus.org/Standards/Auditing/Pages/default.aspx )

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