The world has changed, and Information Technology (IT) is no longer simply a back office function. Information Technology (IT) is of strategic importance to internal control for organizations. This control includes appropriate controls over cyber security threats.
This course speaks directly to the importance of general controls (GC), application controls (AC) and spreadsheet controls as they relate to all operational, financial, and compliance processes.
This course covers:
- Explore the 2013 Committee of Sponsoring Organizations (COSO) Framework and recognize the link to Information Technology (IT) Controls
- Explore the IT Control Framework, and recognize how to approach IT evaluation
- Explore IT Entity controls
- Explore Application Controls (AC) vs. General Controls (GC)
Learning Objectives
- Explore the 2013 Committee of Sponsoring Organizations (COSO) Framework and recognize the link to Information Technology (IT) Controls
- Explore the IT Control Framework, and recognize how to approach IT evaluation
- Explore IT Entity controls
- Explore Application Controls (AC) vs. General Controls (GC)
Last updated/reviewed: March 26, 2024
Included In Certifications
This course is included in the following Certification Programs:
15 CoursesManagement Oversight, Analysis and Internal Controls Certification
- Management Internal Control Essentials
- Comprehensive Examination of COSO 2013: Components and Principles
- Keys to an Effective Code of Conduct
- Fraud Risk Assessments
- Enterprise Risk Management 101
- Identifying and Implementing the Proper Balance of Internal Controls
- Information Technology (IT) Controls in Emerging Business Environments
- Analyzing Financial Ratios - Solvency, Liquidity and Debt
- Analyzing Financial Ratios - Leverage
- Effectively Managing and Controlling Travel and Entertainment (T&E) Expenses
- Keys to Understanding Conflicts of Interest
- Documentation Methods For Internal Control Processes
- Segregation of Duties for Core Business Processes
- Professional Skepticism - Keys to Maintaining
- Whistleblower Hotlines - Effective Management
32 CoursesInternal Controls and Internal Audit Certification
- Internal Audit Standards Overview
- Managing the Internal Audit Function in Line with GIAS - Part 1
- Managing the Internal Audit Function in Line with GIAS – Part 2
- Managing the Internal Audit Function in Line with GIAS – Part 3
- Executing the Internal Audit Engagement in Line with GIAS – Part 1
- Executing the Internal Audit Engagement in Line with GIAS – Part 2
- Identifying and Implementing the Proper Balance of Internal Controls
- Documentation Methods For Internal Control Processes
- Segregation of Duties for Core Business Processes
- Foundations for a Strong Internal Audit Department
- Internal Audit Management - Top Skills
- Internal Audit: Keys to Managing an Effective Function
- Understanding Risk-Based Auditing
- Risk Based Auditing – Establishing a Methodology
- Risk Based Auditing – Applying the Methodology
- Cyber Risk Frameworks And Concepts
- Information Technology (IT) Controls in Emerging Business Environments
- Fraud Risk Assessments
- Professional Skepticism - Keys to Maintaining
- Introduction to Forensic Accounting
- The Fraud Triangle
- Internal Audit Effective Relations with the Audit Committee
- COSO 2013 Overview
- COSO 2013 - Operational Execution
- Internal Audit Emerging Risks for 2021 and Beyond - Part 1
- Internal Audit Emerging Risks for 2021 and Beyond - Part 2
- Internal Audit Emerging Risks for 2021 and Beyond - Part 3
- Internal Audit Emerging Risks for 2021 and Beyond - Part 4
- Internal Audit Challenges During Times of COVID
- Global Internal Audit Standards (GIAS) - Overview and Contrast to 2017 International Professional Practices Framework
- Tools for Internal Control Certificate
- Lessons of an Auditor- Tools for Internal Control Certificate
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Prerequisites
Course Complexity: Advanced
No Advanced Preparation or Prerequisites are needed 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 Questions and Answers(2 Questions)
Lynn FountainCPA, CGMA, CRMA, MBA, cPIA, Consultant, Author, Trainer
What is your take on cybersecurity being included as an oversight responsibility for an audit committee?
My opinion is that there should be some body of the board that oversees it. The Audit Committee is so involved with SOX and financial duties that I’m not sure they are the best group. I’ve been in companies that have a Governance committee of the Board. That may be a place. I think in any event, the Board should have some oversight