CPE Course Understanding the COSO Framework for Internal Controls

October 26, 2022

8:45AM — 12:15PM


Member Price $129.50Register after October 5 and pay $139.50
Non-member Price $179.50Register after October 5 and pay $189.50

Curriculum Auditing, Yellow Book

Field of Interest Accounting and Auditing, Yellow Book

Level Intermediate

Designed For

Audit practitioners who are working on audits of non-public companies, as well asaccountants in industry who want to improve their entity's internal controls.


Participants will be able to:

  • Describe the evolution of internal controls and its impact on the profession
  • Recognize the professional requirements and guidance related to internal controlconsiderations in an audit, including their relationship to risk assessment
  • Develop a basic understanding on how to test and audit internal controls
  • Identify and assess the principles of the COSO Framework related to entity-levelcontrols that applies to the control environment, risk assessment, information andcommunication, and monitoring
  • Apply and document understanding of control activities elements of the COSOFramework


  • Background on internal controls
  • COSO Framework
  • Understanding the design of controls at the entity level and at the activity level
  • Control activities



Basic audit course orexperience


Kaplan Financial Institute

Back to Course List Add to Cart View Cart