Finance & Accounting Financial Reporting: Internal Controls over Financial Reporting (Compliance Snapshot)

Financial Reporting: Internal Controls over Financial Reporting (Compliance Snapshot)

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$10.00
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  • Course Delivery: On Demand
  • Duration: 0.5 

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Description

This course introduces the concept of internal controls. In this course you will learn about the main objectives of internal controls and who they were created by. You will also learn about the Sarbanes-Oxley Act and its relationship to internal controls.

 

Course Objectives

At the conclusion of this course, you will be able to:
- Define internal controls
- Define the three objectives of internal controls, as outlined by the Committee of Sponsoring Organizations (COSO)
- Describe the relationship between internal controls and the Sarbanes-Oxley Act
- Outline the five interrelated components of COSO’s framework
- Summarize the responsibilities of management, the board of directors, and auditors

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