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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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What Is Your Role? When Accounting Policy Meets ICFR

This Anti-Fraud Collaboration CPE course highlights leading-practice recommendations from top company executives, corporate directors and auditors, and outlines the...

Course – Online Internal control Intermediate

Audit Sampling: Audit Guide

Updated as of May 1, 2017, this guide is an indispensable resource packed with information on sampling requirements and methods. This guide features case studies...

Publication Sampling Intermediate

Fraud and Cash Receipts: Common Frauds and Internal Controls

Learn the common types of fraud in the revenue and cash receipts processes and the internal controls that can mitigate various risks.

Course – Online,   Course – Textbook Internal control Foundational

Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors

Learn the basic tools used to document processes and controls and identify departmental policies and procedures that function as the primary controls against errors...

Course – Textbook,   Course – Online Internal control Foundational

COSO Internal Control Certificate Program: Self Study Option

The new COSO Internal Control Certificate offers you a unique opportunity to develop your expertise in designing, implementing and monitoring a system of internal...

Course – Online Internal control Intermediate

4 Critical Reasons Startups and Smaller Organizations Need Internal Control

This blog post outlines a few of the many significant benefits of a strong internal control system.

Article Internal control Foundational

5 steps to strengthen internal controls at small businesses and not-for-profits

Controls may lag at smaller organizations—yet the risks shouldn't be ignored. This article provides five low-cost steps to consider as a starting point.

Article Governance Foundational

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