This course is an extension of our original course on Internal Control Essentials for Management. In the past two to three years, Internal Controls have seen massive challenges and changes due to economic uncertainty, business evolution, the pandemic, work from home processes and technology. All of these issues require professionals to re-evaluate their Internal Controls and determine what the future of internal controls appears to be for their organization.

This course provides a high-level review of our initial course on management internal control essentials and place a focus on how the current operating environment impacts how organizations should view their controls structures. We, then take a detailed look at the future of Internal Controls and how organizations should begin to prepare for the shift in focus.

Learning Objectives
  • Explore the Internal Control purpose and history.
  • Recognize the focus on internal controls.
  • Identify the advantages/disadvantages of Internal Control.
  • Discover the COSO overview.
  • Identify the future of Internal Controls.
Last updated/reviewed: January 20, 2023
5 Reviews (27 ratings)


Anonymous Author
This was a great course presented by Lynn and and was very informative around the importance of internal controls for organisations now and in the future.

Member's Profile
Great refresher on internal controls and good overview of the updated COSO framework.

Anonymous Author
It was a good overview of internal controls, but didn't really go that deep.

Anonymous Author
It is a good course to learn internal control essentials for management.

Anonymous Author
Detailed overview on internal controls and considerations for management.

Course Complexity: Foundational
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 .
Instructor for this course
Course Syllabus
  Introduction to Internal Control Essentials for Management - Part II5:20
  Internal Control History and Purpose13:30
  Internal Control Defined16:54
  COSO Overview7:34
  Defining the 2013 Framework13:35
  Related COSO Principles13:40
  Future of Internal Controls22:44
  Trends Impacting the Future of Internal Controls13:06
  Building a FOC Strategy and Summary4:35
  Internal Control Essentials for Management - Part II: The Future of Internal Control1:50:58
  Slides: Internal Control Essentials for Management - Part II: The Future of Internal ControlPDF
  Internal Control Essentials for Management - Part II: The Future of Internal Control Glossary/IndexPDF