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Before starting this self study program, please go through the instructional document.


  • Internal Control
    4 mins
  • IC Basic Tenets
    11 mins
  • Basic Framework
    22 mins
  • COSO Update
    32 mins
  • Control Environment
    48 mins
  • Needs Impact
    76 mins

Course Description

It's been more than 20 years since the Committee of Sponsoring Organizations of the Tread way Commission (COSO) released its Internal Control—Integrated Framework (the original framework). The original framework is widely accepted as a leading framework for designing, implementing, and conducting internal control and assessing the effectiveness of internal control. Since then, technology has drastically changed the business operating environment and the associated risks.

In May 2013, the COSO foundation released an update to the framework. The framework was updated due to global economic changes, enhanced information technology and increased shareholder expectations. Professionals must obtain a basic understanding of the concepts, principles and potential impact, including changes from the 1992 framework and the key COSO components and 17 principles. 

This course provides an overview of the important concepts of COSO 2013. You'll learn about the important changes in the COSO framework and explore opportunities for management to place a renewed focus on internal control and enhance and solidify their Sarbanes-Oxley attestation. You will able to discover importance of internal control in today’s business and reason for COSO update and its important key changes. Various keys to the COSO 17 principles will be explained to you in this CPE webinar of COSO overview.

Major topics covered in this online CPE webinar:

  • Definition And Benefits Of IC
  • ICC Basic Tenets
  • COSO 2013 Benefits And Challenges
  • 1992 Framework And Its Key Concepts
  • COSO Update And Key Changes
  • Keys To COSO 17 Principles
  • Control Environment
  • Risk Assessment
  • Control Activities
  • Information And Communication
  • Monitoring

Click to access more webinars from expert speaker Lynn Fountain

Learning Objectives

  • To explain definition of internal controls
  • To summarize COSO 2013 benefits and challenges
  • To determine important keys to COSO 17 principles
  • To review 1992 framework and its key concepts
  • To discuss COSO update and its key changes
  • To learn principles relating to Control Environment

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • Accounting Practice Owners
  • Accounts Director
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Entrepreneurial Accountant
  • Entrepreneurial CPA
  • Senior Accountant
  • Staff of Accounting Firm
  • Young CPA