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所在平台: Udemy |
课程主页: https://www.udemy.com/course/coso-2013-risk-assessment-compliance/
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**课程名称：** COSO 2013 风险评估合规 **课程概述：** 本课程旨在帮助专业人士理解COSO（美国反虚假财务报告委员会下属的发起组织委员会）于2013年发布的内部控制整合框架（新框架）及其对风险评估方面的影响。新框架将于2014年12月正式生效，取代1992年的旧框架。 课程将重点关注新框架中的“风险评估”部分，包括支持该部分的四个关键原则。风险评估是一个动态且迭代的过程，旨在识别可能阻碍组织实现目标的内外部风险。课程将深入探讨以下核心内容： * **目标设定与风险识别：** 明确目标以识别与目标相关的风险。 * **风险分析与管理：** 分析风险，为风险管理提供基础。 * **舞弊风险考虑：** 在评估目标实现风险时，考虑潜在的舞弊可能性。 * **关键变更识别与评估：** 识别并评估可能对内部控制系统产生重大影响的变化。 课程强调，管理层和外部审计师需要理解并能够证明这些风险评估原则已经存在、设计恰当且运行有效。同时，五大COSO组成部分（控制环境、风险评估、控制活动、信息与沟通、监督）必须协同工作，以确保证内部控制的有效性。 课程还将剖析这四个风险评估原则以及相关的关键概念，帮助企业理解并支持这些原则的实施和有效运行。此外，课程还将讨论如何将原则与组织内部的控制措施进行映射。 **继续教育学分：** 如需获得继续教育学分（如CPE、CE、CPD等），请访问 Illumeo.com 平台，选择课程标题“COSO 2013 Risk Assessment Compliance”。Illumeo 平台在金融、会计、财资、内部审计、人力资源等多个专业领域被认证为可提供继续教育学分。但请注意，获得学分必须在“经管辖机构批准”的继续教育平台上学习。
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 Risk Assessment component and the four separate principles that support this component. Risk Assessment involves a dynamic and iterative process. It considers changes in the external environment/business model that may impede achievement of objectives. Every entity faces a variety of risks from both internal and external sources. Risk assessment forms a basis by which risk will be managed. The organization must specify objectives with sufficient clarity to enable the identification of risks relating to the objective. The organization identifies risks to the achievement of its objectives across the entity and analyzes risks as a basis for determining how the risks should be managed.The organization considers the potential for fraud in assessing risks to the achievement of objectives.The organization identifies and assesses changes that could significantly impact the system of IC. Management and the external auditors must understand each of these principles and be able to adequately support that they exist and 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 four principles and important concepts that companies need to understand and support in order to provide that the Risk Assessment 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 Risk Assessment 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.
