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. COSO Internal Control - Integrated Framework SEC Column 2 SOX D ()

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