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An Overview of the COSO Internal Control Framework (OCCFW)

  • 05/21/2018
  • 10:30 AM - 12:30 PM
  • WEBINAR 4183300B

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The leading internal control framework businesses use is the one outlined by Committee of Sponsoring Organizations of the Treadway Commission (COSO). Examine the COSO framework's key elements and learn how the combination forms a stable internal control system.

This model, updated in 2013, defines internal control processes. This framework sets forth fundamental concepts that explain the importance of three categories of control objectives and defines five key components of Internal Control.

Objectives:

  •  List the five key components of internal control
  •  Understand key internal control concepts, including the four types of internal control: preventive, detective, deterrent and compensating
  •  Explain how controls fit into the management structure of organizations
  •  Explain the importance of the control environment


Topics Discussed:
This session uses case studies adapted from real-world examples. Topics include:

  •  COSO Model Components
  •  Understanding the importance of Control System Structure
  •  An Overview of Control Objectives and Types


Designed For: Accounting and business professionals.
Level: Intermediate
Instructor: Karl Egnatoff, CPA
Developer: Phoenix Beach
CPE Credits: 2
Area of Study: Accounting
Prerequisite: An understanding of basic internal control principles.


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