COSO's Internal Control Framework Essentials

Evaluate your or your client's system of internal control with confidence using COSO's internal control framework.

• Recall key points related to the components of internal control and related principles and points of focus.
• Identify applicable professional standards that address each component of internal control.

• Components and principles of internal control
• Concepts associated with the COSO framework
• Management responsibilities versus auditor responsibilities
• Common significant accounting processes
• Tools and techniques used for internal control documentation