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Internal control

About this topic

Financial professionals are facing unprecedented changes in financial accounting and reporting. Economic, regulatory, and global forces are demanding higher-quality reporting while standards are in continual flux. These learning resources are designed to help you understand the knowledge and skills needed in the areas of financial accounting and reporting to appropriately serve their employers or clients.

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Viewing cyber-security through a COSO lens

This article explores a COSO report which discusses how the 2013 internal control framework can help organisations evaluate and manage cyber-risks.

Article Internal control Foundational

How to use COSO to assess IT controls

This article shows the steps organizations can follow to understand their organization’s IT system and its controls, and assess the effectiveness of those controls.

Article Internal control Intermediate

The Updated COSO Framework: A Guide to the Changes and Impacts for Your Clients and Your Practice

The guide provides an introduction to the key updates to the Framework, a look at what’s next for you and your clients, along with some ideas for services you can...

Report Internal control Intermediate