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所在平台: Udemy |
课程主页: https://www.udemy.com/course/coso-2013-complying-with-the-information-comm-components/
课程评论：没有评论
课程名称：COSO 2013 信息与沟通组件合规性培训 课程概述：信息与沟通是实体履行内部控制职责、支持目标达成所必需的。管理层利用内部和外部来源生成并使用相关且优质的信息，以支持内部控制的有效运作。沟通被视为一个持续且反复的过程，涉及必要信息的提供、共享和获取。信息与沟通是COSO框架中的第四个组成部分。COSO 2013保持了1992框架中确定的五个组成部分，包括：控制环境、风险评估、控制活动、信息与沟通和监控。本课程专注于信息与沟通组件及其支持的三个原则。信息与沟通是任何公司的核心，涵盖了不仅是口头沟通，还包括公司的IT基础设施。 课程的三个原则如下： - 原则13：组织使用相关信息。（5个要素） - 原则14：内部沟通有效。（4个要素） - 原则15：外部沟通充分。（5个要素） 课程将深入解析这三个原则以及公司需要理解和支持的重要概念，以证明这些原则在公司内的存在和有效运作。同时，我们讨论了将这些原则与组织内的控制措施映射的相关概念。管理层和外部审计师必须理解每一原则，并能够充分支持其存在、设计合理和有效工作。此外，这些组件必须有效结合，以确保内部控制的良好认证。 如果您希望通过本课程获得继续教育学分（如CPE、CE、CPD等），可以在Illumeo平台上注册名为“COSO 2013 信息与沟通组件合规要求”的课程。Illumeo获得认证，可以为涉及财务、会计、财务主管、内部审计、人力资源等多个职业认证提供CPE学分。然而，为获得CPE学分，课程必须在经过批准的CPE平台上进行，对于超过两十种企业职业认证，Illumeo平台是必要的。访问Illumeo网站了解更多信息。
Information & Communication is necessary for the entity to carry out internal control responsibilities to support the achievement of objectives. Management generates and uses relevant and quality information from both internal and external sources to support the functioning of internal control. Communication is considered a continual and iterative process of providing, sharing and obtaining necessary information. Information and Communication is the fourth component in the COSO framework.COSO 2013 maintained the same five components previously identified within the 1992 framework. These include:Control EnvironmentRisk AssessmentControl ActivitiesInformation & CommunicationMonitoringThis COSO training course is designed to focus on the Information and Communication component and the three separate principles that support this component. Information and Communication stands at the heart of any company. It incorporates not just verbal communication but also a company's IT infrastructure.Principle 13: The organization uses relevant information. (5 POF)Principle 14: Internal communication is effective. (4 POF)Principle 15: External communication is sufficient. (5 POF)The course dissects the three principles and important concepts that companies need to understand and support in order to prove that the principles are in place and functioning. We also discuss concepts related to mapping the principles to controls within the organization.Management and the external auditors must understand each of these principles and be able to adequately support that they exist, are appropriately designed and functioning. In addition, the components must effectively work in combination to provide for a positive attestation to internal controls.If you would like Continuing Education Credit (e.g. CPE, CE, CPD, etc.) for this course, it is available if you take this course on the Illumeo dot com platform under course title: COSO 2013 Requirements for Complying with the Information and Communication Component. Illumeo is certified to provide CPE in over two dozen different professional certifications covering finance, accounting, treasury, internal audit, HR, and more. However, in order to receive CPE credit the courses must be taken on an ‘approved-by-the-governing-body' CPE platform, and for over two dozen corporate professional certifications, that is the Illumeo platform. Go to Illumeo dot com to learn more.
