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InternalcontrolandriskmanagementInternalcontrol--,standardandlegislationIn1985,theUnitedStatesinordertocurbthegrowingbusinessofaccountingfraudactivities,formedacommitteeagainstfinancialfraudTreadwaycommittee),(accountingfraudactivitiesinvestigationledtoreasonandproposedsolutions.Theschemeemphasizedtheimportanceofinternalcontrol,requestsandSuggestionsofalllistedcompaniesshouldprovideintheannalsofinternalcontrolreports.Thereportshallincludeadmitmanagementauthoritiesoffinancialreportingandinternalcontrolisresponsible,anddiscusstheimplementationoftheseresponsibilities.InTheendThemissionTreadwayCommitteeafterThefive,ThecommissionlaunchedorganizationjointlyestablishedanewCommittee-TheCom-mitteeCOSO(SponsoringOrganizationsofTheTreadwayofordinary),namelyTheorganizingCommitteeTreadwayCommitteelaunched.ItconsistsoftheAmericanpublicinstituteofcertifiedpublicaccountants(AICPA),Americanaccountingassociation(AAA),internationalfinancialmanagementassociation(FEI),internalauditorsassociation(typeIIA),internationalaccountingassociation(NAAwould)(amanagerialaccountingassociationjointlysponsoredIMApredecessor).COSOcontinuetostudyandin1992itissuedaprogrammaticdocumentabouttheInternalControl,namely"InternalControl-theoverallframework"(InternalControl-IntegratedFramework).ThereportsareputforwardtheCOSOU.S.federalreserve,theUnitedStatessecuritiesandexchangecommission,theBaselcommitteeregulatorsorinternationalorganizationssuchastherecognitionandadopted,manyofthesedefinitions,Suggestionsandideasabsorbedintothelegislationandregulations,worldwidehashadabroadimpact.SinceTHEendof2001,THEUnitedStatesbrokewithenron,worldcom,xeroxandothercompaniesfinancialcasesoffraudasarepresentativeofaccountingscandals,hitU.S.capitalmarketsandTHEeconomy,alsoconcentratedexposureforAmericancompaniesinTHEexistingproblemofinternalcontrol,thuscausingTHEUnitedStatesadoptedTHE"sashaclassnice--,THEextensionofTHElaw(SARBANESOXLEYACT)-.ThebillmadeclearcompanymanagersCEOandCFOfinancedirectorofinternalcontrol,andwillbeh
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