This basic-level course introduces COSO—the Committee of Sponsoring Organizations of the Treadway Commission—and introduces the COSO Internal Control Integrated Framework and its five components. The course explains how the focus differs between entity level and activity level and explains how the Framework is applied at the entity level in a Section 404 assessment.
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Upon completion of this 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 in a Section 404 assessment
65 minutes (1.2 CPE)
Field of Study:
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In order to earn CPE credit, you must complete the training module within one year of enrollment and score 70% or above on the Final Exam.
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CONTINUING PROFESSIONAL EDUCATION CREDITS
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