[Verse 1]
Twenty-thirteen brought clarity to boardrooms everywhere
Committee of Sponsoring Organizations declared
Five pillars standing strong to guard the enterprise
Control environment sets the cultural prize
Where tone from leadership cascades through every floor
Integrity and values unlock each office door
[Chorus]
C-R-I-M-C, remember this decree
Control, Risk, Information, Monitoring spree
Control Activities dancing with Communication's beat
COSO framework makes internal controls complete
Five components interweaving, never standing alone
Making enterprise objectives carved in stone
[Verse 2]
Risk assessment hunts for threats before they strike
Identifies the vulnerabilities we dislike
Changes in the business landscape shift the ground
Control activities ensure risks are tightly bound
Policies and procedures, authorization gates
Segregation of duties seals the corporate fates
[Chorus]
C-R-I-M-C, remember this decree
Control, Risk, Information, Monitoring spree
Control Activities dancing with Communication's beat
COSO framework makes internal controls complete
Five components interweaving, never standing alone
Making enterprise objectives carved in stone
[Bridge]
Information flows like rivers through the maze
Communication builds the bridges, clears the haze
Relevant data reaching those who need to know
While monitoring activities watch the ebb and flow
Ongoing evaluations catch the weaknesses
Separate assessments prove the effectiveness
[Verse 3]
Seventeen principles support the architecture's weight
Each component has its role to demonstrate
Deficiencies get reported up the chain of command
Management responds with corrective action planned
From operations to compliance, reporting too
Financial objectives guided safely through
[Final Chorus]
C-R-I-M-C, embedded in the DNA
Control, Risk, Information, Monitoring array
Five components interlocked, no gaps between the seams
COSO framework guards our organizational dreams
Internal control excellence, certified and true
CPA mastery flowing through and through