COSO/Internal Control

COSO Framework - Part 1

This course provides an overview of the provisions of the COSO Framework. This includes defining what is internal control, understanding what is meant by an effective internal control system, and providing examples of key controls. This course also address the importance of entity level controls as well as the COSO Framework’s objectives and components.

Learning Objectives:

  • Identify key provisions of the COSO Framework.
  • Define internal control and what is meant by an effective internal control system.
  • Identify and distinguish between the different components of internal control.
  • Recognize the importance of entity level controls.


Prerequisites/Advanced Preparation:

None.


Speaker / Author:

John M. Fleming, licensed as a CPA in Pennsylvania, has served as the President and Director of Accounting and Auditing for Kaplan Financial Education, powered by Loscalzo Institute and also as the Director of Content Development for Kaplan Financial Education, powered by SmartPros. John retired from Kaplan in October of 2017. In retirement, John continues to provide seminars as a discussion leader for Kaplan Financial Education on a part-time basis.

John's prior practice experience includes audit, tax, consulting, office management, and human resource responsibilities with Deloitte LLP, Richard Eisner & Company LLP, and Ernst & Young LLP. John is a graduate of LaSalle and Drexel Universities with degrees in accounting and finance.

John served as the 1999/2000 President of the 8,300 member Greater Philadelphia Chapter of the Pennsylvania Institute of Certified Public Accountants (PICPA). In 2006, the PICPA recognized John as a Joseph E. Sterrett Fellow for his contributions to the accounting profession and in 2007, the Philadelphia Chapter recognized John with their Champion Award for his contributions to the PICPA, Chapter, profession and community. John has also served as the 2002/2003 President of the American Accounting Association's Mid-Atlantic Region.

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Price (USD)

Standard: $24.95

Details

Course Code : 99FLE66

Release Date : 05/05/2022
Expire Date : 05/31/2024
Credits :
CPE 1.00
QAS 1.00

Length : 50min
Course Level : Basic
Course Type : QAS Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Accounting

Theme : COSO/Internal Control

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