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: September 23, 2017

Included In Certifications

This course is included in the following Expert Certifications:

16 CoursesSarbanes-Oxley (SOX) Certification

  1. Sarbanes Oxley (SOX) Overview
  2. SOX: Authoritative Bodies
  3. The Evolution of Sarbanes-Oxley (SOX) Auditing Standards
  4. Information Technology in Today’s Digital World: General Controls Primer
  5. COSO 2013 Framework Requirements and Implementation Overview
  6. Sarbanes-Oxley (SOX) Section 404
  7. Sarbanes-Oxley (SOX) Section 302: Internal Controls over Financial Reporting
  8. Sarbanes-Oxley (SOX) Section 806, 902, 906
  9. Sarbanes-Oxley (SOX): Preparing for a Top Down Risk Assessment Part 1
  10. Sarbanes-Oxley (SOX): Executing a Top Down Risk Assessment Part 2
  11. Sarbanes Oxley (SOX): Entity Level and Soft Controls
  12. Sarbanes-Oxley (SOX) Identifying and Documenting Controls
  13. Sarbanes-Oxley (SOX) Testing
  14. Sarbanes-Oxley (SOX) General Controls, Applications Controls, and Spreadsheet Controls
  15. Sarbanes-Oxley (SOX) Difficulty of Assessing Material Impact
  16. XBRL - Connection to SOX 302/404 and Critical Roles

27 Reviews (66 ratings)Reviews

5
Anonymous Author
Comprehensive introduction to the next course on General, Application and Spreadsheet Controls
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
Course provides lots of good examples of IT internal controls and applying COSO to the IT environment.
4
Member's Profile
Very informative and easy to follow. Good information about Info Technology General 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.
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
This course was very well done. It gave a great overview of ITGC.
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!
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
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