What You Will Learn :
- Identify key terms, definitions, and concepts of COSO’s Internal Control—Integrated Framework (Framework).
- Recall the relationship among objectives, components, and the entity’s structure in achieving an effective system of internal control.
- Apply the concepts of the Framework with regard to control environment to a variety of organizational examples in achieving operations, reporting, and compliance objectives.
This COSO Internal Control Certificate course, offered by the leading authority in internal auditing, The Institute of Internal Auditors (IIA), introduces participants to the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework, which is fundamental to the design, implementation, and maintenance of a successful internal control system.
This principles-based course, combining self-paced learning and live classroom training, encourages participants to think about the COSO Framework in terms of their own entities while covering a variety of topics including types of objectives, components of internal control, principles and points of focus, roles and responsibilities, and limitations of internal control.
Who is this course for?
This is an intermediate level course offered by The Institute of Internal Auditors (IIA) with no prerequisites. Participants are required to complete an interactive self-study element online, prior to attending the classroom session.