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所在平台: Udemy |
课程主页: https://www.udemy.com/course/coso-2013-requirements-and-implementation-overview/
课程评论：没有评论
Coursera 课程总结：COSO 2013 要求与实施概览 本课程“COSO 2013 要求与实施概览”由 Coursera 提供，主要介绍自 1992 年最初发布以来，企业组织赞助委员会（COSO）内部控制-整合框架的更新。该更新（COSO 2013）是为了应对全球经济变化、信息技术发展以及股东期望的提升。 **课程亮点：** * **框架更新背景：** 深入了解 COSO 内部控制框架自 1992 年版本以来的演变，以及为何进行更新，包括技术进步、业务运营环境和相关风险的变化。 * **核心内容：** 掌握 COSO 2013 框架的关键概念、原则及其潜在影响，特别是与 1992 年框架的主要区别。 * **COSO 组件与原则：** 详细学习 COSO 内部控制的五个关键组成部分和十七项基本原则。 * **管理层机会：** 探讨管理层如何利用 COSO 2013 框架，重新聚焦内部控制，并加强和巩固其在《萨班斯-奥克斯利法案》（SOX）下的证明。 * **继续教育学分（ CPE）：** 课程在 Illumeo.com 平台提供 CPE 学分（如 CPE、CE、CPD 等），适用于金融、会计、财务、内部审计、人力资源等多个领域的专业认证。 本课程旨在帮助专业人士理解 COSO 2013 框架的重要性，并为有效实施提供概览。
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 original framework is widely accepted as a leading framework for designing, implementing, and conducting internal control and assessing the effectiveness of internal control. Since then, technology has drastically changed the business operating environment and the associated risks. In May 2013, the COSO foundation released an update to the framework. The framework was updated due to global economic changes, enhanced information technology and increased shareholder expectations. Professionals must obtain a basic understanding of the concepts, principles and potential impact, including changes from the 1992 framework and the key COSO components and 17 principles. This course provides an overview of the important concepts of COSO 2013. You'll learn about the important changes in the COSO framework and explore opportunities for management to place a renewed focus on internal control and enhance and solidify their Sarbanes-Oxley attestation. 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 Framework Requirements and Implementation Overview. 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.
