Read the executive summary of Internal Control-Integrated Framework by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission (see http://www.coso.org/publications/executive summary integrated framework.htm) and summarize its main points. Critique and evaluate The Schwan Food Company’s initial efforts to implement their internal audit function using the five internal control components as a rubric. How well were each of these five internal control components initially established? Assign scores from 0 (worst) to 5 (best) for each component. Ask students to compare and justify their scores.