This is a basic-level course that explains the history of the COSO framework; the COSO objectives and components; and how the framework is applied at the entity, process and activity levels. This knowledge is important because COSO internal control framework was developed to help auditors evaluate control systems, a number of control frameworks have been developed by different organizations. The COSO model framework has been adopted and is the generally accepted framework for internal control. It is widely recognized as the definitive standard against which organizations measure the effectiveness of their systems of internal control.
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The objective of this course is to provide an overview of the Framework and to explain how it is applied at the entity and process or activity level. By the end of the course, the learner will be able to:
Estimated Course Duration:
- Identify the purpose and origin of COSO
- Identify the objectives and components of the Internal Control - Integrated Framework
- Identify how the COSO framework is applied at both the entity and activity levels
74 minutes (1.4 CPE)
Field of Study:
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Protiviti is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org