CLC - Tyronco COSO Case Study Template The case study used this assignment is being used with permission from Internal Auditing Foundation (IIA). Directions: After reviewing "The Tyronco Foundation COSO" case study, use this template to complete the Topic 1 assignment. Requirements The audit programs that you will develop should have two sections to facilitate a top-down audit approach: 3. Control Activities Policies and procedures A. B. Segregation of duties A. B. Periodic reconciliation A. B. Proper authorization A. B. Transactions recorded A. B. Safeguarding assets A. B