Match the following control frameworks with their main purposes. Purposes Control Frameworks i. COSO 2013 ii. COSO ERM Expand internal controls to provide a broader view on risk management to maximize firm value a. b. Provide management an information technology (IT) gov- ernance model that helps in delivering value from IT and understanding and managing the risks associated with IT. iiI. COBIT iv. ITIL v. ISO 27000 Manage IT infrastructure and service delivery. C. series Provide a framework and guidelines for information security. d. Improve quality of financial reporting through internal con- trols and corporate governance. e. The COSO 2013 internal control framework codifies 17 relevant principles associated with the five components of internal control. Match the following principles with the five components. cosO Principles coso Components i. Control environment a. Management establishes, with board oversight, struc- tures, reporting lines, and appropriate authorities and responsibilities in the pursuit of objectives. ii. Risk assessment iI. Control activities b. The organization deploys control activities through pol- icies that establish what is expected and procedures that put policies into place. iv. Information and communication Monitoring activities V. The organization considers the potential for fraud in assessing risks to the achievement of objectives. C. d. The organization holds individuals accountable for their internal control responsibilities in the pursuit of objectives. e. The organization obtains or generates and uses rel- evant, quality information to support the functioning of internal control. f. The organization evaluates and communicates internal control deficiencies in a timely manner to those par- ties responsible for taking corrective action, including senior management and the board of directors, as appropriate