Internal Controls: Documenting Company Level Controls under COSO and AS No. 2

Prerequisite: None
Level: Intermediate
Recommended CPE Credit: 1
Prerequisites: Prior experience with documenting internal controls; knowledge of COSO helpful.

This course is the fourth of seven related courses. This course examines the function, documentation, and evaluation of company level controls.

Course Highlights

• Overview of company level controls
• Controls to monitor other controls
• Period-end financial reporting process
• Selection of accounting policies
• General IT controls
• Automatic transactions

Course Objectives

• Identify major company level controls.
• Understand the definition, importance, functions, and testing considerations for several of the company level controls.

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