Final answer:
A president's speech about internal control is an example of 'information and communication' within the COSO Internal Control Framework, underlining the importance and expectations of the company's control systems.
Step-by-step explanation:
A speech by the company president about the role of internal control is an example of information and communication, which is one of the five components of COSO's Internal Control—Integrated Framework. The framework provides a comprehensive methodology for implementing and assessing internal control systems.
The president's speech can serve to inform and communicate the company's control philosophy, its importance, expectations, and the actual functioning of the system, emphasizing the role all employees play in maintaining effective controls.