[Verse 1]
In two thousand thirteen they redesigned the way
Internal controls would guide us every day
COSO built a framework with five parts that blend
Together like a puzzle from beginning to end
Control environment sets the foundation strong
Risk assessment helps us see what could go wrong
[Chorus]
C-R-I-M-A, remember every way
Control environment starts, risk assessment plays its part
Information flows with communication streams
Monitoring activities complete the scheme
Five components working as a team
COSO framework living the dream
[Verse 2]
Control activities are the policies we need
To make sure that our processes succeed
Information systems capture every flow
Communication ensures that people know
What they need to do their job with care
Monitoring reviews if controls are really there
[Chorus]
C-R-I-M-A, remember every way
Control environment starts, risk assessment plays its part
Information flows with communication streams
Monitoring activities complete the scheme
Five components working as a team
COSO framework living the dream
[Bridge]
They're interconnected, not standing alone
Each component strengthens what we've always known
Tone at the top flows down through every layer
Risk identification makes management a prayer
Activities control what matters most each day
Info and communication show us the way
Monitoring ensures we stay upon the track
COSO twenty-thirteen has got our back
[Chorus]
C-R-I-M-A, remember every way
Control environment starts, risk assessment plays its part
Information flows with communication streams
Monitoring activities complete the scheme
Five components working as a team
COSO framework living the dream
[Outro]
From control environment to monitoring's end
Five components on which we can depend
COSO framework guides us true
Internal controls will see us through