Information and Communication
Credit
CPE:2.0
Publisher
COSO
Description
In this module of the program, you’ll learn more specifically about the Information and Communication component. We will discuss the three principles representing the fundamental concepts associated with this component — principles 13, 14,and 15. Remember that all three principles apply to each category of objective, as well as to sub-objectives within a category.
Upon completion of this module, you should be able to do the following:
- Recall key concepts included in the framework related to the Information and Communication component of internal control.
- Recall key concepts related to principles 13, 14, and 15 of the framework and related points of focus.
- Apply the concepts of the framework with regard to principles 13, 14, and 15 to a variety of organizational examples in achieving operations, reporting, and compliance objectives.