A company is receiving an increasing number of coronavirus emails with coronavirus related subject lines and content. The same company's chief information security officer (CISO) has been reading about email-based threats that use the preoccupation with the COVID-19 as a way of disguising malicious email. Worried that focusing solely on preventative control activities only may not reduce the risk to acceptable levels, thecompany wants to ensure that it is considering all 5 of the COSO components.

For the control activities, 2 detective and 2 corrective controls for this problem. Also describe how each identified control, describe how each would reduce the risk associated with these emails.

Describe actions the company can take for all of the remaining COSO components.