Using the COSO Framework to Assess the Adequacy of Internal Controls
This course will describe the COSO internal control framework. It will include a model and aid in understanding the framework. The students will then be provided a process and detailed workpapers for documenting existing controls against the COSO framework to determine first if the organization has controls in each of the COSO identified control objective areas, and second, to make an assessment as to the adequacy of controls for each control objective. The course includes appropriate workpapers and checklists.