Build An Environment for Business Controls

Issued by Internal Control Institute

Covers the three levels of control and the interrelationships between each level. The most common types of environmental controls, system controls, and broad categories of transaction processing controls are defined. The checklists provided can be used in an audit or internal control review process. Click on Additional Details link at left for more info!

Type Learning
Level Foundational
Time Hours
Cost Paid

Additional Details

Skills

Business Processes
Internal Control
Internal Control Environment
Internal Control Framework
Internal Control Principles
Internal Control Process
Transaction Processing (Business)

Earning Criteria

A basic knowledge of business systems, methods and practices is advantageous but not necessary. No advanced preparation required.
Score 75% on all lesson quizzes and the final exam.

Standards

COSO Internal Control Model

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a joint initiative of five professional organizations and is dedicated to helping organizations improve performance by developing thought leadership that enhances internal control, risk management, governance and fraud deterrence.

New York Stock Exchange Corporate Governance Guidance

Guidance on how to navigate the changing landscape of corporate governance.