Comparing the Requirements of Sarbanes-Oxley to the Principles of the COSO Framework

Complying with sections of the Sarbanes-Oxley Act that require internal reporting of data often requires implementing additional resources. Companies generally adopt methods such as the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework to aid in fulfilling compliance requirements. Please respond to the following question: How do the requirements of the Sarbanes-Oxley Act support or contradict the principles of the COSO Framework? Provide at least three specific examples.

Your 2- to 3-page paper should reflect the application of the Resources presented this week as well as knowledge gained from previous weeks' Required or Optional Readings.

Be sure to support your work with specific citations from this week's Learning Resources and any additional resources.

Resources:

Chapters 19, 20, & 21 from the following book:

http://wafaa-sherif.com/new/ar/wp-content/uploads/2012/11/Enterprise%20Risk%20Management.pdf

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https://class.waldenu.edu/bbcswebdav/institution/USW1/201620_04/MS_ACCT/ACCT_6600_ACMG_6600_MMBA_6784/Week%207/Resources/Resources/embedded/el-masryreck2008.pdf

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http://www.coso.org