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.

  • Prerequisites/Advanced Preparation:


    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.


    Price (USD)

    Standard: $49.90


    Course Code : 99KNA09

    Release Date : 11/12/2015
    Expire Date : 02/28/2023
    Credits :
    CPE 2.00
    QAS 2.00

    Course Level : Basic
    Course Type : QAS Self-Study
    Length : 1hr 40min
    Passing Grade : 70%
    Field Of Study : Accounting
    Theme : COSO/Internal Control

    Format Type : eLearning
    Mobile Compatible

    Included In

    Returning Subscribers

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