• An introduction to internal controls, explaining in your own words the two primary goals of internal control
• A description of how the Sarbanes-Oxley Act of 2002 has affected internal controls
• An explanation of why a company that announces deficiencies in its internal controls would probably experience a fall in the price of its stock
• A synopsis of what you consider to be the limitations of internal controls – Cite specific examples.
• A conclusion that summarizes your main points
• A comparison of the internal control principles of (1) establishing responsibility, (2) using physical, mechanical, and electronic controls, (3) segregation of duties, and (4) independent internal verification.
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