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所在平台: Udemy |
课程主页: https://www.udemy.com/course/operationalizing-coso/
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课程名称：实现COSO框架 课程概述：自从赞助组织委员会（COSO）发布COSO 2013框架以来，他们明确表示希望该框架的应用超越仅限于财务报告内部控制（ICFR）。许多公司已完成将17项原则映射到ICFR控制的过程，现在它们需要研究如何将该框架转向运营阶段。自1992年COSO框架首次发布以来，市场全球化已经成为常态，鉴于安然和世通等公司丑闻，治理和风险管理的期望大幅提高，商业活动的法律、法规和标准也大幅增加。尽管2013年的COSO内部控制框架保留了您所熟悉的核心组成部分，但对非财务控制和报告目标的关注更为增加。不再可以忽视运营在COSO框架中的重要性。如今，COSO 2013的概念和原则必须在整个组织中得到应用。然而，在运营和合规方面应用这些概念对于许多组织来说仍然非常具有挑战性。 课程背景：本课程将探讨COSO的属性和17个组成部分，并讨论在将框架推进到考虑合规问题的运营阶段时需要考虑哪些程序（远远超出了财务报告内部控制）。我们将探讨组织如何在其业务中应用COSO 2013框架中概述的17项新原则。我们将讨论内容扩展到财务报告之外。如果您希望获得继续教育学分（例如CPE、CE、CPD等），请在Illumeo.com平台上参加名为“将COSO转向运营阶段”的课程。Illumeo获得了在二十多种专业认证（涵盖财务、会计、财务管理、内部审计、人力资源等）中提供CPE的认证。然而，为了获得CPE学分，课程必须在“由主管机构批准”的CPE平台上进行，对于超过二十种公司专业认证而言，这个平台就是Illumeo。详请请访问Illumeo.com了解更多信息。
When the Committee of Sponsoring Organizations (COSO) released the COSO 2013 Framework, they specifically stated their intent that the framework be utilized for more than just Internal Control Over Financial Reporting (ICFR). Many companies have undergone and completed the mapping processes for the 17 principles to the ICFR controls. They must now examine how the framework can move into the operational stage. Much has changed since 1992 when the COSO Framework was originally issued. Market globalization has become the norm, expectations for governance and risk management have soared in the wake of corporate scandals such as Enron and WorldCom, and laws, regulations and standards for conducting business have increased exponentially. While the 2013 COSO Internal Control Framework retains the core components you are familiar with there is an increased focus on non-financial controls and reporting objectives. No longer is it acceptable to ignore operations in regards to the COSO framework. Today, the concepts and principles of COSO 2013 must be applied across the entire organization. However, applying these concepts across operations and compliance has proven to be very challenging for many organizations. Background: This course will examine the COSO attributes and 17 components and speak to what procedures need to be considered to move the framework to an operational stage that also addresses compliance issues (far beyond internal control over financial reporting (ICFR). We will examine how organizations can apply the 17 new principles outlined in the 2013 COSO framework within their business. We will take our discussion far beyond financial reporting. 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: Moving COSO to Operationalization Stage. 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.
