Sponsored by five U.S. financial organizations, is a nonprofit organization that was established in 1985 to identify factors that contributed to fraudulent financial reporting.

The Committee of Sponsoring Organizations of the Treadway Commission (COSO).

Explanation:

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is sponsored by five U.S. financial organizations. It is a non-profit organization that was established in 1985 to identify factors that contributed to fraudulent financial reporting, as well as internal control and guidance on enterprise risk management, business ethics, financial reports and business risk management.

The five (5) U.S financial organizations that sponsored COSO are;

1. Institute of Management Accountants (IMA).

2. American Accounting Association (AAA).

3. American Institute of Certified Public Accountants (AICPA).

4. Institute of Internal Auditors (IIA).

5. Financial Executives International (FEI).

Why are offsets considered protectionist measures? A) Exporters must often find markets for goods outside their lines of expertise.

Explanation: When exports find markets for goods outside of their lines of expertise it allows them to expand but also protect their current market. It's common for importers and exporters to expand beyond their normal realm of consumers.