Internal Control — Integrated Framework (1992)

Produced after the release of the Treadway Commission’s recommendations, this document provides principles-based guidance for designing and implementing effective internal controls.

Develop confidence in your system of internal control

Designing and implementing a quality system of internal control can be challenging. Adapting to rapidly changing business models and emerging technologies require a sound system of internal control—and those who manage them—to be agile.

The COSO Internal Control Certificate will develop your expertise in designing, implementing, and monitoring a system of internal control.

Apply COSO concepts to several real-world scenarios in this course to learn how to add value to your own organization through improved operations, reporting and compliance.

Enhance your knowledge of the IC framework

Obtain a brief overview of the framework and then delve deeper into the details of how to assess internal control by principle. The variety of situations provided will help you apply the framework, as well as ignite thought into how they might relate to your organization. In the final module, you will see how it all comes together by assessing a system of internal control for an organization in a case study.

Once you’ve completed the nine self-paced, online learning modules and the online exam, you’ll be able to apply your newly acquired knowledge to achieve the following:

  • Major cost savings from streamlined processes and better management of compliance costs
  • Enhanced quality of risk assessment
  • Strengthened fraud deterring efforts
  • Improved alignment with outsourced service providers
  • Heightened awareness of the technological considerations as relates to internal control

Course Description

Learn the most up.to-date rules Through interactive case studies, exercises and illustrative graphics, this CPE self-study course discusses the AICPA, SEC, and GAO ethics rules in an inventive and creative way.

The course explains

  1. The AICPA Code of Professional Conduct and conceptual framework, which all members of the AICPA must follow
  2. The basic tenets of ethical and professional conduct
  3. The principles of ethics
  4. Why the code is necessary and how it is organized.

Learning Objective

  1. Apply the revised AICPA Code of Professional Conduct
  2. Recognize the importance and organization of AICPA Code of Professional Conduct
  3. Apply AICPA ethics interpretations on integrity, objectivity, confidentiality, and advertising
  4. Recognize the SEC, GAO and other regulatory rules. Recall the obligations to exercise due care