An Overview of COSO's Internal Control – Integrated Framework
Credit
CPE:2.0
Description
This module is an overview of the COSO IC framework.
Upon completion of this module, you should be able to do the following:
- Identify key terms, definitions, and concepts of the framework.
- Recall the relationship among objectives, components,and the entity's structure in achieving an effective system of internal control.
- Recognize roles and responsibilities related to internal control within an organization.
- Recall the limitations of internal control.