This basic-level course introduces COSO—the Committee of Sponsoring Organizations of the Treadway Commission—and the COSO Internal Control Integrated Framework and its five components. The course explains how the focus differs between entity level and activity level and explains how the Framework is applied at the entity level in a Section 404 assessment.
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Upon completion of this course, you will be able to:
Identify the purpose and origin of COSO
Identify the objectives and components of the Internal Control - Integrated Framework
Identify how the COSO framework is applied at both the entity and activity levels in a Section 404 assessment
Estimated Course Duration: 65 minutes (1.2 CPE) Note: In order to earn CPE credit, you must complete the training module within one year of enrollment and score 70% or above on the Final Exam.
Protiviti is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: nasbaregistry.org.