Match each item in Column 1 with the most appropriate regulation or framework in Column 2. An item in Column 1 may have more than one match in Column 2.
Column 1
A. Control environment, risk assessment, control activities, information and communication, monitoring.
B. Public companies must select and use a formal internal control framework for implementing and reporting annually on the effectiveness of internal controls.
C. Created in response to the accounting scandals from 1995-2005, specifically, those involving Enron, Tyco, and WorldCom.
D. Consists of 3 objectives, 5 components, and 17 principles.
E. The CEO and CFO must certify that the company's financial statements fairly present financial reality, are not misleading, and were reviewed by management.
Column 2
COSO Internal Control - Integrated Framework
SEC
SOX