Shown are a list of selected sources of internal control guidelines, given in order of issuance,…

Shown are a list of selected sources of internal control guidelines, given in order of issuance, followed by a list of primary purposes. Match each guideline with its primary purpose. Foreign Corrupt Practices Act COSO SAS 99 Sarbanes–Oxley Act Trust Services Principles Required auditors to focus on risks and controls and to conduct audits with skepticism Prevented bribery and established internal control guidelines Curbed fraud by requiring additional internal control reporting within annual reports Established internal control concepts based on comprehensive study Established essential criteria for evaluating reliability of business systems

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