[Verse 1]
Back in eighty-five a crisis struck the land
Fraudulent reports were slipping through skilled hands
Five organizations joined to make a stand
AAA and AICPA took command
FEI and IMA answered duty's call
IIA stepped up to prevent the fall
[Chorus]
COSO born from chaos, born from need
Five groups united, planting every seed
Treadway Commission showed us how to lead
From scattered pieces to the framework we believe
Remember five components standing strong
Control Environment where it all belongs
[Verse 2]
They studied every angle, every fraudulent scheme
Searched for root causes behind each broken dream
Seven years of research built the perfect theme
Nineteen ninety-two brought forth the guiding beam
Internal Control Framework took the stage
Transformed the world of risk on every page
[Chorus]
COSO born from chaos, born from need
Five groups united, planting every seed
Treadway Commission showed us how to lead
From scattered pieces to the framework we believe
Remember five components standing strong
Control Environment where it all belongs
[Bridge]
Risk Assessment scanning every threat
Control Activities form the safety net
Information flows and Communication spreads
Monitoring Activities keep us out of red
[Verse 3]
Dominant model spreading coast to coast
Assessment tool that organizations boast
From corner offices to the smallest post
COSO's legacy became our faithful host
Five components weaving through each plan
Building trust in every company's span
[Outro]
Five organizations, one united voice
Gave the business world a better choice
COSO Framework, our foundation stone
Never walk the path of risk alone