Instructor for this course
more

Information technology and its role in today’s business environment is an important component for the success of today’s organization. Although organizations are staffed with experienced personnel who are skilled in the technicalities of data systems, personnel computer systems and data access methods, it is important that personnel within the office of the CFO have a strong understanding of control procedures that comprise the complex nature of today’s digital world. 

This training is geared for all members of the office of the CFO and will serve as a primer for understanding the many advancements of information technology and its uses in today’s business environment. These advancements and uses of information technology can relate to financial, operational or compliance reporting methods. We will discuss the critical tie to COSO 2013 and delve into understanding the variance between General Controls and Application Controls.  This training will then further evaluate the aspect of General Controls and provide examples and usages for today’s business. 

Learning Objectives

  • Discover the benefits and risks of Information Technology (IT) systems
  • Explore COSO’s link to Information Technology as it relates to the Control Environment, Risk Assessment, Control Activities, Information & Communication, and Monitoring
  • Identify categories and examples of IT General Controls (GC)
Last updated/reviewed: November 25, 2019

Included In Certifications

This course is included in the following Certification Programs:

17 CoursesSarbanes-Oxley (SOX) Certification

  1. Sarbanes Oxley (SOX) Overview
  2. SOX: Authoritative Bodies
  3. Sarbanes-Oxley (SOX) Standards - Evolution
  4. Information Technology General Controls Primer
  5. COSO 2013 Overview
  6. Sarbanes-Oxley (SOX) Section 404
  7. Sarbanes-Oxley Section 302: ICFR
  8. Sarbanes-Oxley (SOX) And Fraud Sections
  9. Sarbanes-Oxley (SOX) - Top Down Risk Assessment Part 1
  10. Sarbanes-Oxley (SOX) - Top Down Risk Assessment Part 2
  11. Sarbanes-Oxley (SOX) - Entity Level Controls
  12. Sarbanes-Oxley (SOX) Identifying and Documenting Controls
  13. Sarbanes-Oxley (SOX) Testing
  14. Sarbanes-Oxley (SOX) - Information Technology Controls
  15. Sarbanes-Oxley (SOX) - Assessing Material Impact
  16. XBRL - Connection to SOX 302/404 and Critical Roles
  17. Tools For Sarbanes-Oxley Compliance

54 Reviews (175 ratings)Reviews

5
Anonymous Author
Good general overview of IT general controls. Good to know and understand the purposes of application control to maintain integrity of data.
4
Member's Profile
Presented in a simple technical language for those who are not deep in. IT
5
Anonymous Author
The course was great and provided background on ITGCs and their applicability. I think this would be a good course for professionals new to ITGCs that want a further understanding of which aspects and processes should be focused on.
4
Member's Profile
Due the globalization and technology development, all functions are IT related. Have this course will help me to pay more attention during the review and assess the IT general controls
4
Anonymous Author
A very nice course on Information Technology and its general controls. It provided an adequate overview of IT general controls. The course instructor was clear and concise.
4
Anonymous Author
Another great course from Lynn Fountain! Fast-moving yet still comprehensive, for those with little knowledge as well as experienced professional, this course delivers!
5
Anonymous Author
I love Lynn Fountain's courses. By far the best developed, presented and tested that I've encountered on the Illumeo catalog of courses to take. She's the G O A T!
5
Anonymous Author
Always like hearing from Lynn as she thoroughly explains everything. Really feel like I have a much better handle on It systems and safe guarding them.
5
Member's Profile
Thank you for elaborating on a topic that is not the most interesting or exciting but is extremely important in the accounting line of work.
5
Member's Profile
This is a great overview of IT General Controls. I appreciate the time spent highlighting COSO considerations in evaluating ITGCs.
5
Member's Profile
The information was presented in a clear manner. I like the courses which have a video included with the presenter speaking.
5
Anonymous Author
This course helped strengthen my general understanding of General IT Controls and their application to everyday business.
5
Anonymous Author
This was an informative course that had a nice overview of IT controls under COSO. It is a very well laid out course
5
Anonymous Author
The instructor provides an indepth review of key information technology control processes and concepts. Very helpful!
5
Anonymous Author
Very comprehensive look at the IT general controls and their relative importance to other controls in the company.
5
Anonymous Author
Using the word "Primer" in the course name actually reflects the content. This is a great course to start with.
4
Member's Profile
the course is nformative and fact-based. the course focused on the subject at hand and was not full of filler.
4
Member's Profile
Course provides lots of good examples of IT internal controls and applying COSO to the IT environment.
4
Anonymous Author
Helpful introduction on IT internal controls. Easy to follow presentation with accompanying slides.
5
Anonymous Author
The course was well-formatted with a logical discussion flow and simple statement of complex ideas.
5
Member's Profile
I learned a lot in this course, and my level of knowledge on this subject has greatly increased.
5
Member's Profile
Very helpful review of the importance of IT General Controls and distinction of Access Controls.
5
Anonymous Author
This course was excellent and provided very good information that I will utilize in the future.
5
Member's Profile
An excellent reminder of where we've been and what constitutes good GC and AC in today's world.
4
Member's Profile
Very informative and easy to follow. Good information about Info Technology General Controls.
5
Anonymous Author
Comprehensive introduction to the next course on General, Application and Spreadsheet Controls
5
Member's Profile
Good course. Information was well laid out and easy to follow. IT controls. General controls.
4
Anonymous Author
This course discusses the importance of Information Technology to the COSO internal controls
4
Anonymous Author
Course provides examples of IT internal controls and applying COSO to the IT environment.
5
Member's Profile
Very practical!It has provided a better understanding for me (as Accountant) in IT issues
4
Anonymous Author
Nice slides, easy to understand. Pretty basic information coming from an IT background.
5
Member's Profile
This was a good course. Would recommend anyone needing CISA CPE to take this course.
4
Anonymous Author
I liked the practical and still informative presentation of the topic.
4
Anonymous Author
This course was very well done. It gave a great overview of ITGC.
4
Anonymous Author
nice breakout of each component of IT Controls under COSO 2013
4
Member's Profile
This is an excellent course regarding control measures in IT.
4
Member's Profile
Good overview. Validated my prior knowledge of this subject.
5
Member's Profile
This course is a great introduction to IT general controls!
4
Member's Profile
dense material presented very efficiently and effectively.
5
Member's Profile
IT General Controls and its components well described!!!
5
Member's Profile
Great primer, thank you for the very informative review!
5
Anonymous Author
Great course would definitely recommend. Thank you!
5
Member's Profile
This class links general controls to COSO well!
Member's Profile
Knowledge on terminal access controls.
5
Anonymous Author
Nice organization of the content.
5
Member's Profile
Great course! Very informative.
5
Anonymous Author
Topics are explained clearly.
4
Anonymous Author
I would take this again
5
Anonymous Author
Good overview course
5
Anonymous Author
Excellent course!
3
Anonymous Author
Primer indeed
5
Member's Profile
Great!
4
Anonymous Author
Good
5
Member's Profile
Good

Prerequisites

Course Complexity: Intermediate

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
  5:44Introduction to Information Technology
Information Technology
  5:35Defining IT Systems
  8:41Benefits of IT Internal Control
COSO
  4:37COSO's Link Control Environment
  7:46COSO's Link Risk Assessment
  7:50COSO's Link Control Activity
  4:50COSO's Link Monitoring
  10:00Specifics of General Controls
CONCLUSION
  7:45Example and Conclusion
Continuous Play
  1:02:44Information Technology in Today’s Digital World- General Controls Primer
SUPPORTING MATERIALS
  PDFSlides: Information Technology
  PDFInformation Technology Glossary/Index
REVIEW & TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM