Using the COSO Framework
Date: Tuesday, November 17, 2026
Instructor: Robert K Minniti
| Begin Time: |
11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs |
|
This online course provides a practical and comprehensive introduction to applying the COSO Framework for Internal Control in today’s risk‑driven business environment. As organizations face increasing regulatory expectations, cybersecurity threats, operational complexity, and heightened scrutiny over internal controls, professionals must understand how to use the COSO Framework to build strong governance, enhance risk management, and strengthen organizational resilience.
In this course, participants will examine the five components and 17 principles of the COSO Framework and learn how to translate them into actionable internal‑control practices. The program covers risk assessment techniques, control‑design fundamentals, evaluation approaches, and monitoring strategies. Attendees will also explore how COSO aligns with modern frameworks such as COBIT and cybersecurity standards, enabling a more integrated and proactive approach to control oversight.
Who Should Attend
This course is ideal for professionals responsible for designing, evaluating, or relying on internal controls.
Topics Covered
- Overview of the COSO Internal Control Framework and its five components
- Internal control and cybersecurity frameworks, including alignment with COBIT
- Understanding the control environment and governance expectations
- Internal‑control requirements and design fundamentals
- Risk identification and assessment methodologies
- • Evaluating COSO components and internal‑control effectiveness
- • Monitoring activities and ongoing improvement of internal controls
Learning Objectives
- Identify the five components and 17 principles of the COSO Internal Control Framework
- Apply practical steps for implementing the COSO Framework within an organization
- Recognize which COSO component is referred to as the “tone at the top” and why it matters
- Differentiate key aspects of risk assessment, control activities, the control environment, and monitoring
- Evaluate internal controls using COSO criteria to strengthen governance and address organizational risks
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Accounting (2 hours)
Program Prerequisites
None
Advance Preparation
None
