Required:

Describe and analyze a hypothetical "Return on investment" of the five elements of COSO: how should we prioritize these elements from a budget perspective. Argue your position in a presentation to a real* or hypothetical Board of a public company.

*You may use a real or hypothetical company. If you are using a real public company, include references to publicly available information about the company (attach copies) such as annual financial statements, press-release, web-site descriptions, etc.