paper on COSO and how it relates to the Sarbanes-Oxley Act and the auditing of public companies. Address the following:

• Provide a brief history of COSO.
• Describe the five components and 17 principles of the COSO framework.
• Review your company's "Management's Annual Report on Internal Control over Financial Reporting" and "Report of Independent Registered Public Accounting Firm" (usually found in Section 9A of the Form 10-K) and explain why these reports are necessary.