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所在平台: Udemy |
课程主页: https://www.udemy.com/course/coso-2013-control-environment-compliance/
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课程名称：COSO 2013 控制环境合规 概述：自从Treadway委员会（COSO）发布《内部控制综合框架》以来，已有超过20年的时间。新的框架将于2014年12月生效，专业人士必须首先对相关概念、原则和潜在影响有基本了解，包括与1992年框架的变化以及关键COSO组件和相关原则。COSO 2013仍然保持1992年框架中识别的五个组件，分别是：控制环境、风险评估、控制活动、信息与沟通、监控。每个组件现在都由独立的原则定义，管理层和外部审计师必须理解这些原则，并能够充分支持其存在、设计合理及有效运作。此外，这些组件必须有效协同，以确保内部控制的积极认证。 控制环境被定义为董事会和管理层（即“负责治理的人”）对内部控制系统及其对实体重要性的整体态度、意识和行动。控制环境是COSO 2013中的第一个组件。本课程旨在重点讲解控制环境及其所支持的五项独立原则。这些原则包括：组织对诚信和伦理价值的承诺；董事会在管理层之外保持独立，并对内部控制进行监督；管理层设立适当的结构、报告线以及相应的权责；组织承诺吸引、培养和留住合格的人才；组织对内部控制责任进行问责。 如果您希望获得继续教育学分（如CPE，CE，CPD等），可以在Illumeo.com平台上修读本课程，课程标题为“COSO 2013 控制环境合规”。Illumeo获得认证，提供涵盖财务、会计、财务管理、内部审计、人力资源等多个专业认证的CPE课程。但是，为了获得CPE学分，课程必须在被“管理机构批准”的CPE平台上进行，为超过24种企业专业认证提供支持的正是Illumeo平台。请访问Illumeo.com以获得更多信息。
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 & CommunicationMonitoringEach component is now defined by separate principles that underlie the component. 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 Control Environment is defined as the overall attitude, awareness and actions of directors and management (i.e. "those charged with governance") regarding the internal control system and its importance to the entity. The Control Environment is named as the first component within COSO 2013.This course is designed to focus on the Control Environment and the five separate principles that support this component. The organization demonstrates commitment to integrity and ethical values.The Board maintains independence from management and exercises oversight of internal control.Management establishes structure, reporting lines, and appropriate authority and responsibility.The organization demonstrates commitment to attract, develop and retain competent individuals.The organization holds individuals accountable for internal control responsibilities.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 Environment 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.
