Sponsoring need to cONIG of cyberattack results in a loss of hardwarc, sofiware, or data. The Committee Organizations of the Treadway Commission (C Cyber Age, through the existing COSO Framework. Visit the COSO Web site (www.coso.org), and OSO) issued a thought paper, COSO in the to help organizations assess and mitigate risks associated with cybersecurity refer to the "Guidance" tab. Read the thought paper to answer the following qustions: a. The COSO guidance acknowledges that "cyber risk is not something that can be avoided; instead it must be managed." Why is cyber risk unavoidable? Does this acknowledgement make it more or less difficult to address and mitigate cyber risk? b. At the control environment level (the first of the five components of internal control), what should organizations do to address cyber risk? c. The paper identifies five broad categories of cyberattack perpetrators and motiva- tions. Briefly describe each group of perpetrators and their motivation. d. What types of control activities are recommended to address cyber risks? 32 (oBJECTIVE 11-3) The following is the description of sales and cash receints for th