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UID:170455imp
DTSTAMP:20261024T090404Z
DTSTART:20261117T180000Z
DTEND:20261117T213000Z
SUMMARY: Surgent's Internal Controls and COSO in a Changing Environment (4 hours)
DESCRIPTION: Companies that fall victim to fraud schemes need to reassess internal controls in order to prevent future fraudulent activity. In this course\, we will review the 18 most prevalent internal controls present as well as designed and operating effectively according to the Association of Certified Fraud Examiners' Report to the Nations. Then we will tie these controls to the 17 internal control principles offered by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)\, the framework used by virtually all entities and auditors to assess the design and operational effectiveness of internal controls. Lastly\, we will consider the impact of widespread remote work on the internal control environment.
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