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The Committee of Sponsoring Organizations of the Treadway THE COMMITTEE OF SPONSORING ORGANIZATIONS OF THE TREADWAYTABLE OF CONTENTSAPPENDICES iiEXECUTIVE SUMMARY iiiINTRODUCTION 1THE HISTORY OF COSO TO PRESENT DAY 1-2THE REQUIRED IMPLEMENTATION OF COSO BY SARBANES-OXLEY 3SECTION 302 3SECTION 404 4THE COSO INTERNAL CONTROL FRAMEWORK 4 THE METHODS USED IN UPDATING THE ORIGINAL FRAMEWORK 5NEW COSO – SIGNIFICANT CHANGES 5THE IMPACT OF COSO ON THE.