Column $1$

Column $2$

A$.$ Control environment, risk assessment, control activities, information

and communication, monitoring.

B$.$ Requires public companies to select and use a formal internal control

framework for implementing and reporting annually on the effectiveness

of internal controls.

COSO Internal Control $-$ Integrated Framework

SEC

C$.$ Created in response to the accounting scandals from $1995-2005,$

specifically, those involving Enron, Tyco, and WorldCom.

D$.$ onsists 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.