COSO & Control Self Assessment
RVACFES 62 – COSO & Control Self Assessment – 2 CPE – To purchase this lecture add it to your Cart and follow the on-screen instructions …
Control self assessment is a facilitated internal control evaluation tool pioneered by the Institute of Internal auditors designed to gather a great deal of information on the internal control structure of any organization quickly and efficiently. Application of the technique by a wide range of Canadian and U.S. companies was given a boost by the requirement of the Sarbanes-Oxley Act (SOX U.S) requirement that all SCC listed companies make a disciplined, documented study of their systems of internal control to support attestation of control adequacy by chief financial officers (CFOs) and chief operating executives (CEO’s). This lecture presents the basics of the control self assessment process within the context of SOX requirements and is a good introduction for the auditor or fraud examiner looking to implement the technique in a client environment.
100 minutes of self study plus 10 minutes to answer 10 questions for a total of 110 minutes.
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