1) Why would COSO encourage no more than three organizational layers between the CFO and those involved in financial reporting? 

2) Define breakeven point for a business and how it is calculated. Why is so much emphasis placed on budgets in today's corporate america? Do you think that budgets are a good financial projection, or do you think that most businesses create underestimated budgets in order to be able to meet financial goals? Discuss and give examples. 

Remember to use proper APA references and citations in all of your work.