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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: November 28, 2017

Included In Certifications

This course is included in the following Expert Certifications:

17 CoursesInternal Controls Certification

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

9 Reviews (38 ratings)Reviews

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.
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
5
Member's Profile
As someone that is not very knowledgable about IT Controls, it was pretty easy to follow and informative.
5
Member's Profile
A good addition to the information available on IT General Controls and IT Application controls.
5
Member's Profile
This was a good course. Would recommend anyone needing CISA CPE to take this course.
4
Anonymous Author
This is a understanding high level of COSO and COBIT.
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