Introduction to Internal Controls

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1.5 Credits

This CPE course, designed for new staff, provides an overview of the COSO 2013 Internal Control-Integrated Framework (COSO 2013 framework). For your future career in auditing or financial management-whether public accounting, corporate, government, not-for-profit, or private entity auditing-the concept of internal control over financial reporting will be part of your work environment. It may be critical to your business and personal goals because financial officers of public companies are being asked to sign personal certifications regarding internal control under the Sarbanes-Oxley Act of 2002.


Identify auditor requirements regarding the COSO 2013 framework. Recognize the 2013 revised COSO framework and its elements. Recall the relationship between risk assessment and internal control assessment. Recall the steps in the process of a walkthrough of controls on an engagement.

Major Topics

An overview of auditor responsibilities for internal control over financial reporting The COSO 2013 framework How internal controls fit with auditing in general Common new staff assignments with respect to internal controls

Designed For

Recently onboarded staff First-year staff Firms that want consistent training and level setting
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