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Internal control

About this topic

Financial professionals are facing unprecedented changes in financial accounting and reporting. Economic, regulatory, and global forces are demanding higher-quality reporting while standards are in continual flux. These learning resources are designed to help you understand the knowledge and skills needed in the areas of financial accounting and reporting to appropriately serve their employers or clients.

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Applying the COSO Enterprise Risk Management Framework: Not-for-Profit Governance and Assurance

In this CPE course, learn how to apply risk management techniques using the COSO Enterprise Risk Management framework to create a strategy and an internal control...

Course – Online Governance Intermediate

The Use of Information Technology in Risk Management

​This report contains general information on current trends in technology tools (those becoming more visible to risk managers).

Report Internal control Foundational

Risk Assessment and Internal Controls: Not-for-Profit Governance and Assurance

Provides an overview of risk assessment and internal controls for NFPs needing a risk management system designed for their size and complexity.

Course – Online Governance Foundational

Viewing cyber-security through a COSO lens

This article explores a COSO report which discusses how the 2013 internal control framework can help organisations evaluate and manage cyber-risks.

Article Internal control Foundational

Internal Control - Integrated Framework: Internal Control Over External Financial Reporting: A Compendium of Approaches and Examples

This publication has been developed to assist those users of the Internal Control – Integrated Framework (2013) who are responsible for designing, implementing, and...

Publication Internal control Foundational

Internal Control - Integrated Framework

Issued by COSO, the 2013 Internal Control–Integrated Framework (Framework) is expected to help organizations design and implement internal control in light of many...

Publication Internal control Foundational

Internal Control - Integrated Framework and Compendium Bundle

Save when you purchase the 2013 Internal Control - Integrated Framework (3 Volume Set) with the Internal Control Over External Financial Reporting: A Compendium of...

Publication Internal control Foundational

How to use COSO to assess IT controls

This article shows the steps organizations can follow to understand their organization’s IT system and its controls, and assess the effectiveness of those controls.

Article IT controls Intermediate

Guidance on Monitoring Internal Control Systems (2009)

This 2009 COSO document brings together leading practices at large and small organizations and provides in-depth guidance for implementing the monitoring component of...

Publication Internal control Foundational

IFRS: Inventories (IAS 2)

The purpose of this course is to familiarise you with the measurement of inventories, including any write-down to net realisable value. It also covers the cost...

Course – Online Internal control Foundational

The Updated COSO Framework: A Guide to the Changes and Impacts for Your Clients and Your Practice

The guide provides an introduction to the key updates to the Framework, a look at what’s next for you and your clients, along with some ideas for services you can...

Report Internal control Intermediate