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所在平台: Udemy |
课程主页: https://www.udemy.com/course/coso-2013-control-activity-compliance/
课程评论：没有评论
本课程基于2013年COSO内部控制-整合框架，重点解析了“控制活动”这一核心组成部分。课程将帮助学员理解： * **COSO 2013框架更新**：与1992年原框架相比，2013框架的主要概念、原则和影响，尤其是COSO的五大组成部分（控制环境、风险评估、控制活动、信息与沟通、以及监督）及其相关原则。 * **控制活动的定义与作用**：控制活动是通过政策和程序定义的措施，旨在确保管理层为降低风险、达成目标所发布的指令得到有效执行。它们在组织内的各个层级、业务流程和技术各个阶段都发挥作用。 * **支持控制活动的三项关键原则**：课程将深入剖析确保控制活动有效性的三项独立原则，包括组织如何选择和制定能将风险降至可接受水平的控制活动，以及如何选择和制定支持目标达成的通用技术控制活动。 * **政策与程序的部署**：理解组织如何通过制定政策来明确期望，并通过程序来落实这些政策，从而有效部署控制活动。 * **合规性与支持**：管理层和外部审计师需要理解并能够证明这些原则的存在、恰当的设计和有效运行。课程还将讨论如何将这些原则与组织内部的实际控制措施进行匹配。 **注意**：如需获得继续教育学分（CPE等），请前往Illumeo.com平台学习同名课程“COSO 2013 Control Activity Compliance”。Illumeo平台已获得专业认证，可为金融、会计、财务、内部审计、人力资源等多个领域的专业人士提供学分。
It's been more than 20 years since the Committee of Sponsoring Organizations of the Treadway Commission (COSO) released its Internal Control-Integrated Framework (the original framework). The new framework will become effective in December 2014. Professionals must first obtain a basic understanding of the concepts, principles and potential impact, including changes from the 1992 framework and the key COSO components and related principles. COSO 2013 maintains the same five components previously identified within the 1992 framework. These include: Control EnvironmentRisk AssessmentControl ActivitiesInformation & CommunicationMonitoring This course is designed to focus on the Control Activity component and the three separate principles that support this component. Control Activity is named as the third component within COSO 2013. Control Activities are actions defined through policies and procedures that help ensure management directives to mitigate risks to the achievement of objectives are carried out. Control activities are performed at all levels of the organization and at various stages of business processes and technology. The organization selects and develops control activities that contribute to the mitigation of risks to the achievement of objectives to acceptable levels. The organization selects and develops general control activities over technology to support the achievement of objectives. The organization deploys control activities through policies that establish what is expected and procedures that put policies into place. 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. The course dissects the three principles and important concepts that companies need to understand and support in order to provide that the principles are in place and functioning. We also discuss concepts related to mapping the principles to controls within the organization.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 Control Activity Compliance. 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.
