Do you feel that COSO has been set up to be around for the long term? Why or why not? In addition to the above, do you feel that non-publicly traded companies should have to follow COSO? And if they should follow this, should they also follow SOX? From the case study, determine the fundamental control deficiencies associated with the credit function. Next, propose at least one (1) control improvement that the credit department management could make in the process. Provide a rationale to support your response.