QUESTION 1 What are management's responsibility for internal control reporting? What does it have to do and what does it have to report in the 10K? QUESTION 2 What is the auditor's responsibility for internal control reporting and what does he/she need to include in the 10-K filing? QUESTION 3 Visit the COSO website and determine the following: What is COSO? What does it do? How is their framework organized? QUESTION 4 Does the PCAOB generally think auditors have been doing a good job in auditing clients' ICFR?