Describe the internal control principle of Risk Assessment as presented in COSOs 2013 Framework, SOX 2002 Sections 404 & 302, and PCAOBs AS 5.

Compare the internal control effectiveness of the Internal Control-Integrated Framework issued by COSO, the Sarbanes-Oxley Act of 2002, Section 404 Internal Control over Financial Reporting Requirements, and PCAOBs AS 5 an Audit of Internal Control over Financial Reporting that is integrating with an Audit of Financial Statements.