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Coso 2013 Control Environment Compliance
Last updated 8/2020
MP4 | Video: h264, 1280x720 | Audio: AAC, 44.1 KHz
Language: English | Size: 431.25 MB | Duration: 2h 4m
This course explores the 5 basic principles for dealing with Control Environment of COSO 2013.
What you'll learn
Defining the Control Environment for COSO 2013.
Examine the five principles supporting the control environment.
Discuss points of focus that support the five principles of the control environment and how to utilize these points of focus most efficiently in your transition process.
Design of principles vs. execution – understanding the critical difference.
How the control environment sets the "tone" for the remaining components.
Requirements
Prerequisite: Exposure to risk management
Advanced Preparation: None
Description
It's been more than 20 years since the Committee of Sponsoring Organizations of the Treadway Commission (COSO) released its Internal Control—Integrated Framework (the original framework). The new framework will become effective in December 2014. Professionals must first obtain a basic understanding of the concepts, principles and potential impact, including changes from the 1992 framework and the key COSO components and related principles.COSO 2013 maintains the same five components previously identified within the 1992 framework. These include:Control EnvironmentRisk AssessmentControl ActivitiesInformation & CommunicationMonitoringEach component is now defined by separate principles that underlie the component. Management and the external auditors must understand each of these principles and be able to adequately support that they exist, are appropriately designed and functioning. In addition, the components must effectively work in combination to provide for a positive attestation to internal controls.The Control Environment is defined as the overall attitude, awareness and actions of directors and management (i.e. "those charged with governance") regarding the internal control system and its importance to the entity. The Control Environment is named as the first component within COSO 2013.This course is designed to focus on the Control Environment and the five separate principles that support this component. The organization demonstrates commitment to integrity and ethical values.The Board maintains independence from management and exercises oversight of internal control.Management establishes structure, reporting lines, and appropriate authority and responsibility.The organization demonstrates commitment to attract, develop and retain competent individuals.The organization holds individuals accountable for internal control responsibilities.If you would like Continuing Education Credit (e.g. CPE, CE, CPD, etc.) for this course, it is available if you take this course on the Illumeo dot com platform under course title: COSO 2013 Control Environment Compliance. Illumeo is certified to provide CPE in over two dozen different professional certifications covering finance, accounting, treasury, internal audit, HR, and more. However, in order to receive CPE credit the courses must be taken on an 'approved-by-the-governing-body' CPE platform, and for over two dozen corporate professional certifications, that is the Illumeo platform. Go to Illumeo dot com to learn more.
Overview
Section 1: Introduction
Lecture 1 Introduction to Requirements for the Control Environment
Lecture 2 Defining The Control Environment
Lecture 3 Control Environment Attributes
Lecture 4 Control Environment Principles 1 - 5
Lecture 5 Mapping CE Principles
Lecture 6 Methods of Evaluation and Course Summary
Lecture 7 COSO 2013 Control Environment Compliance Full Video
Section 2: Supporting Materials
Lecture 8 Slides: Control Environment
Lecture 9 Control Environment Glossary/Index
Lecture 10 Bonus Material: "Controlling The Control Environment"
Lecture 11 Bonus Material: "When the Whistle Blows"
Lecture 12 Bonus Material: KSCPAs Newsletter
Section 3: Review and Test
Anyone interested in accounting, finance, risk management or related fields.
Homepage
https://www.udemy.com/course/coso-2013-control-environment-compliance/
https://rapidgator.net/file/3438c024b4dab4ac1b484d6b7329f04a/lbdru.Coso.2013.Control.Environment.Compliance.rar.html
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