The criterion that is most likely to be used as a framework in evaluating a company's internal control over financial reporting under Section 404 of the Sarbanes-Oxley Act is the Enterprise Risk Management framework.

Question

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The COSO Internal Control - Integrated Framework is the most commonly used framework for evaluating internal control over financial reporting under Section 404 of the Sarbanes-Oxley Act.

The Criterion That Is Most Likely to Be Used as a Framework