Comprehensive Examination of COSO 2013: Components and Principles

Continuing Education Credits
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Certified Public Accountant

Continuing Education Credit:
10 CPE Credit
Field of Study:
Auditing
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Illumeo is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

NASBA Sponsor Number: 109504
State of New York Sponsor Number: 002746
State of Texas Sponsor Number: 009890
In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.

Chartered Accountant (IES8 CPD)

Continuing Education Credit:
10 Hour
Field of Study:
Accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Your specific provider of Continuing Professional Development accreditation has final authority on the acceptance of individual courses for CPD-IES8 credit.

Certified Management Accountant

Continuing Education Credit:
10 CPE Credit
Field of Study:
Auditing
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.

Certified Fraud Examiner

Continuing Education Credit:
10 CPE Credit
Field of Study:
Auditing
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.

Certified Government Financial Manager

Continuing Education Credit:
10 CPE Credit
Field of Study:
Internal Control And Internal Control Assessment
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.

Yellow Book

Continuing Education Credit:
10 CPE Credit
Field of Study:
Govt. Auditing & Environment
CPE Delivery Method:
Self-Study
Program Location:
Online
The GAO's Yellow Book, Government Auditing Standards, establishes CPE requirements. Auditors performing work under GAGAS, including planning, directing, performing field work, or reporting on an audit or attestation engagement under GAGAS, need to maintain their professional competence through continuing professional education (CPE). Therefore, each auditor performing work under GAGAS should complete, every two years, at least 80 hours of CPE that directly enhance the auditor's professional proficiency to perform audits and/or attestation engagements. At least 24 of the 80 hours of CPE should be in subjects directly related to government auditing, the government environment, or the specific or unique environment in which the audited entity operates. At least 20 hours of the 80 should be completed in any one year of the two-year period. For details on the Yellow Book CPE requirements go to http://www.gao.gov/ and https://www.gao.gov/assets/700/693136.pdf.

Certified Internal Auditor

Continuing Education Credit:
10 CPE Credit
Field of Study:
Auditing and accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Internal Auditor (CIA) CPE program.

Certification in Risk Management Assurance

Continuing Education Credit:
10 CPE Credit
Field of Study:
Control theory and application
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.

Certified Payroll Professional

Continuing Education Credit:
10 RCH Credit
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
approved by APA



This program has been approved for 10 Recertification Credit Hour(s) toward CPP recertification through the American Payroll Association (APA). For more information about certification or recertification, please visit the APA homepage at www.americanpayroll.org.

Fundamental Payroll Certification

Continuing Education Credit:
10 RCH Credit
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
approved by APA



This program has been approved for 10 Recertification Credit Hour(s) toward RCH recertification through the American Payroll Association (APA). For more information about certification or recertification, please visit the APA homepage at www.americanpayroll.org.
Instructor for this course
Course Syllabus
COSO 2013 Framework Requirements & Implementation
  Introduction to COSO 20133:29
  Definition and Benefits of IC6:37
  IC Basic Tenants 8:23
  COSO 2013 Benefits and Challenges2:42
  Basic Framework9:46
  COSO Update and Key Changes13:45
  Keys to COSO 17 Principles2:33
  Control Environment 7:13
  Risk Assessment 5:15
  Control Activities7:14
  Monitoring2:38
  Framework Application4:52
  Needs Impact and Compliance Plan3:14
  Compliance7:19
  Summary2:43
COSO 2013 Control Environment Compliance
  Introduction to Requirements for the Control Environment3:05
  Defining The Control Environment7:26
  Control Environment Attributes16:10
  Control Environment Principles 1 - 519:25
  Mapping CE Principles5:43
  Methods of Evaluation and Course Summary8:37
COSO 2013 Risk Assessment Compliance
  Introduction to The Risk Assessment Attribute3:49
  Principles and Components of Risk Assessment14:52
  A Closer look at Principle 616:04
  A Closer Look at Principle 78:28
  A Closer Look at Principle 810:05
  Principle 9 and Course Summary8:38
COSO 2013 Control Activity Compliance
  Introduction to the Control Activity Attribute1:32
  Defining Control Activities17:27
  Control Activity Principles2:50
  Principle 108:39
  Principle 11 4:30
  Principle 129:18
  Mapping CE Principles and Course Summary6:29
COSO 2013 Requirements for Information & Communica
  Introduction to Information & Communication2:05
  Defining Information and Communication10:23
  Information and Communication Principles18:24
  Points of Focus that Support the I&C Principles12:23
  Understanding How to Utilize the POF in Your Transition Process5:45
  Course Conclusion and Summary6:08
COSO 2013 Requirements for Monitoring Component
  Introduction to the Monitoring Component of Coso 20133:44
  Defining Monitoring 10:20
  Monitoring Principles3:25
  Principle 1624:38
  Principle 1712:38
  Monitoring as a Support for other COSO Components and Conclusion8:50
Moving COSO to Operationalization Stage
  Introduction to Operationalizing COSO6:26
  Driving Force Behind Operationalizing COSO5:17
  Governance, Globalization and Business Models7:30
  Laws, Accountabilities, Fraud13:02
  COSO Principles: Application to Operation/Compliance Processes4:26
  Control Environment2:16
  Principle One and Two10:54
  Principles Three, Four and Five12:15
  Risk Assessment 5:59
  Principles Six and Seven6:06
  Principle Eight9:23
  Principle Nine4:34
  Control Activities5:41
  Principle Ten19:32
  Principle Eleven12:21
  Information and Communication Principles11:43
  Monitoring and Summary11:22
Continuous Plays
  COSO 2013 Framework Requirements & Implementation Overview Continuous Play1:27:43
  COSO 2013 Control Environment Compliance Continuous Play1:01:42
  COSO 2013 Risk Assessment Compliance Continuous Play1:02:56
  COSO 2013 Control Activity Compliance Continuous Play53:29
  COSO 2013 Requirements for Complying with the Information & Communication Component Continuous Play58:46
  COSO 2013: Requirements for Complying with the Monitoring Component of COSO Continuous Play1:05:16
  Moving COSO to Operationalization Stage Continuous Play2:28:48
SUPPORTING MATERIALS
  Slides, Glossary/Index, Supporting Materials All Cost Courses.ZIP
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam