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Assignment 4COSO-COBIT Mapping RequirementCOSO and COBIT cater to different audiences. Whereas COSO?s target audience ismanagement at large, COBIT?s target audience is management, users, and auditors. Because ofthese differences, auditors should not expect a one-to-one relationship between COSO?scomponents and COBIT?s domains. The purpose of mapping is to give auditors a point ofreference when discussing the role of technology in the assessment of internal controls for financialreporting.Based on your solutions for the 1992 COSO Framework and 2007 COBIT frameworkrequirements, map your internal control issues identified in the four COBIT domains with the five1992 COSO components. Use Exhibit 4 to document your work. (Note: there are many publicationsthat can help you with the mapping task. For example, the IT Governance Institute [ITGI] providesa publication that maps COBIT to COSO and can be found on the ISACA website: IT ControlObjectives for Sarbanes-Oxley: The Role of IT in the Design and Implementation of InternalControls over Financial Reporting, Second Edition [ITGI 2006].)