COSO/Internal Control

Understanding Internal Control

Course Overview
This course is designed to provide the user with a comprehensive review of key internal control concepts, principles, and issues. In addition, the course also examines COSO’s 2013 Internal Control-Integrated Framework and applies it to a series of real world internal control failures.



Learning Objectives:

After completing this course, the course participant should be able to:

  • Recognize the broad objectives of internal control as described in the COSO Framework.
  • Differentiate between the various types of control deficiencies.
  • List the different components of internal control and identify the related principles of each.
  • Recognize the different companies that have had significant failures in internal control.

  • Content Partner:

    SmartPros Ltd.

    SmartPros Ltd. is a leader in online and offline continuing education for
    accounting, finance and engineering professionals. With over 2,000 hours of
    content, SmartPros has been providing mandatory continuing education
    products since 1981. SmartPros provides services and content to its
    professional and corporate clients, in a variety of media including Web, CD
    ROM, and video. In the accounting market, SmartPros also has a predominant
    news and information portal which receives 200,000+ visits per month and
    provides services to over 100,000 subscribers. SmartPros' customers include
    50% of the Fortune 500, as well as the major firms and associations in each
    of its professional markets.


    Prerequisites/Advanced Preparation:

    None

    Speaker / Author:

    Michael Chris Knapp
    Mich'l Chris Knapp: McLaughlin Chair in Business Ethics and Professor of Accounting, University of Oklahoma. Professor Knapp teaches principally auditing and financial accounting courses in the Price College of Business at the University of Oklahoma. He has won numerous teaching awards including the Merrick Foundation Teaching Award, the Bruce Magoon Master Teacher Award, and the Delta Sigma Pi Professor of the Year. In 1999, he was named the Outstanding Oklahoma Accounting Educator by the Oklahoma Society of CPAs. Knapp's research interests involve a wide range of policy issues related to the professional practice of public accounting and behavioral issues stemming from the auditor-client relationship. His research has appeared in The Accounting Review, Auditing: A Journal of Practice and Theory, Accounting Organizations & Society, Journal of Accounting, Auditing and Finance, Behavioral Research in Accounting, and the Journal of Accountancy. He has also published commentaries for and/or been quoted in the Los Angeles Times, The New York Times, the Dallas Times Herald, and numerous other metropolitan newspapers. The eighth edition of his auditing casebook, Contemporary Auditing, Issues and Cases, was recently released by South-Western/Cengage. That textbook has been adopted by hundreds of universities in the United States and abroad.

    Software & Hardware Requirements:

    • 56k or Greater Internet Connection
    • Adobe Acrobat® Reader for the .pdf files
    • Adobe® Flash® Player 9 or higher
    • Modern DHTML Compatible Browser
    • Ram: 256 MB minimum
    • Sound card with speakers/headphones
    • Windows or Mac OS

    Buy

    Price (USD)

    Standard Rate: $49.90

    Details

    Course Code : 99KNA09

    Release Date : 11/12/2015
    Expire Date : 01/01/2021
    Credits :
    CPE 2.00
    QAS 2.00

    Length : 1hr 40min
    Course Level : Basic
    Course Type : Self-Study
    Passing Grade : 70%
    Format Type : eLearning
    Mobile Compatible
    Field Of Study : Accounting

    Theme : COSO/Internal Control

    Included In

    Returning Subscribers

    Login Login