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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: October 8, 2018

Included In Certifications

This course is included in the following Certification Programs:

16 CoursesInternal Controls Certification

  1. COSO 2013 Framework Requirements and Implementation Overview
  2. Applying the Standards for Internal Auditors in Line with Your Organization's Needs - Part One
  3. Applying the Standards for Internal Auditors in Line with Your Organization's Needs - Part Two: Managing Internal Audit and Nature of Work
  4. Applying the Standards for Internal Auditors in Line with Your Organization's Needs – Part Three: Executing the Audit Engagement
  5. Identifying and Implementing the Proper Balance of Internal Controls
  6. Proper Documentation Methods for Internal Audit and Internal Controls Processes
  7. Information Technology (IT) Risks in Emerging Business Environments
  8. Foundations for a Strong Internal Audit Department
  9. Keys to Managing an Effective Internal Audit Function
  10. Internal Audit: Keys to Building Effective Relationships with the Audit Committee
  11. Understanding Risk-Based Auditing
  12. Risk Based Auditing – Establishing a Methodology
  13. Risk Based Auditing – Applying the Methodology
  14. Segregation of Duties for Core Business Processes
  15. Keys To Maintaining Objectivity and Professional Skepticism
  16. When The Whistle Blows Part 2: Managing Whistleblower Hotlines

26 Reviews (103 ratings)Reviews

4
Anonymous Author
Information Technology (IT) Risks in Emerging Business Environments provides an overview of the importance of having proper controls in place in relation to Information Technology. In a world where the possibilities are endless and technology reigns supreme, it is crucial to maintain proper internal controls over IT.
4
Member's Profile
I think the concepts of IT controls were very well explained. Also the relation between COSO and COBIT was very well explained.I would have appreciated listing of IT controls over new technologies like cloud, data and applications on remote devices etc.
5
Anonymous Author
Как всегда, все было замечательно. Тема трудная, требует серьезного подхода и серьезного преподавателя. Спасибо
4
Member's Profile
simple, easy to understand and follow. This is an area that I will be getting more involved in and this course provided great technical background and "why" it needs to be done
4
Anonymous Author
Courses covers an overview of IT controls for both applications as well as general/IT environment controls, their differences as well as governing bodies.
5
Member's Profile
Really appreciate the detail provided in this course. Food for thought when developing internal controls around business processes and IT functions.
5
Anonymous Author
Course provides very good information related to the difference between general controls and application controls.
4
Member's Profile
Presented the distinction between application and general controls and explained the COSO and COBIT Frameworks.
5
Member's Profile
As someone that is not very knowledgable about IT Controls, it was pretty easy to follow and informative.
4
Anonymous Author
Very detailed course for beginners needing to learn more about IT controls functions in an organization.
5
Member's Profile
A good addition to the information available on IT General Controls and IT Application controls.
5
Member's Profile
This gave a good overview over internal controls related to technology including COSO and COBIT.
5
Member's Profile
interesting subject, well distributed , good instructor looking forward for the next course
5
Anonymous Author
Again a very good, presentation. Understandable examples. Good link between COSO and COBIT.
5
Member's Profile
This was well detailed while providing very efficient timely lessons of the general topic.
5
Member's Profile
This was a good course. Would recommend anyone needing CISA CPE to take this course.
5
Member's Profile
Pretty good basic overview of the IT space from an audit and controls perspective.
5
Anonymous Author
Great course to learn more about emerging risks in business environments.
5
Anonymous Author
This course was educational and useful for understanding COBIT and ITGCs
5
Anonymous Author
Excellent course. The COSO and COBIT basics were covered very well.
4
Anonymous Author
Thorough well laid out explanation of COSO & COBIT charters.
4
Anonymous Author
This is a understanding high level of COSO and COBIT.
4
Anonymous Author
Interesting course with a lot of good information.
Anonymous Author
Interesting focus on IT controls.
5
Anonymous Author
Very concise.
5
Member's Profile
Great!

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 Syllabus
INTRODUCTION and OVERVIEW
  7:40Introduction to IT Risks in Emerging Business Environments
IT Risks
  8:32IT System Definition and Benefits of Internal Control
  15:43IT Governance
  10:39Performance Management
  7:28Coso and Information Technology
  9:45Coso Link Risk Assessment
  8:44IT Control Framework Cobit
  14:11IT General Controls
  10:24Application Controls
CONCLUSION
  2:54Summary
CONTINUOUS PLAY
  1:36:00IT Risks in Emerging Business Environments
SUPPORTING MATERIALS
  PDFSlides: Information Technology (IT) Risks in Emerging Business Environments
  PDFInformation Technology (IT) Risks in Emerging Business Environments Glossary/Index
REVIEW and TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM