Now available: purchase a #MarylandCPAProud face mask and support the MACPA Educational Foundation! BUY NOW

COSO’s internal control framework essentials

Description

A strong system of internal control is imperative to entities; and being able to assess it is also important. This course provides an overview of COSO’s internal control framework comprising five components and their related principles to assist you in evaluating a control environment, risk assessment, control activities, information and communication and monitoring activities at your or your client’s entity.

Learning Objectives

• Recall overall characteristics of the components of internal control • Recall the principles of each component of internal control and its related points of focus, and examples •Distinguish larger from smaller entity control environments • Identify key information in AU-C 315 related to risk of material misstatement • Indicate what and how to communicate internal control related matters

Provider
AICPA
Course Level
Basic
Professional Area of Focus
Accounting & Auditing
CPE Field of Study
Auditing
4
Who Should Attend

Financial statement auditors and entity management involved in financial statement audits

Prerequisites

None

Advanced Preparation

None

Location
Online
Event Information
When
Oct 25, 2021
10:30 am - 2:30 pm EDT
Location
Online
Total CPE Credits
4
Format
Webcast Replay

MEMBER


$ (% off)
$179.00

NON-MEMBER


$ (% off)
$219.00
Become A Member

Register for this Event

COSO’s internal control framework essentials


Loading
Your browser is out-of-date!

Update your browser to view this website correctly.

Update my browser now

×