Problem: Fred's Firehouse Break Company is subject to the Federal Corporate Accountability Act and knows that he must include in the annual report a report on internal controls. He specifically talks with his risk manager and tells her that all of the following should be included in the report EXCEPT: Fred's Firehouse Break Company is subject to the Federal Corporate Accountability Act and knows that he must include in the annual report a report on internal controls. He specifically talks with his risk manager and tells her that all of the following should be included in the report EXCEPT: A list of all vendors with the company and how long the vendor has been with the company. The risk management function including the process of identifying exposures and how they are treated. The insurance program structure The cost of the risk allocation process including how cost of risk is identified and spread to operating units