Design and evaluate an internal control system using the COSO framework, segregation of duties, and detecting and preventing signs of fraud and financial manipulation.
Course Curriculum
| 1. Internal Control Framework | |||
| 1.1 What internal control is Details | 00:06:00 | ||
| 1.2 The COSO framework: five components Details | 00:09:00 | ||
| 1.3 Control environment and tone at the top Details | 00:06:00 | ||
| 2. Designing Controls | |||
| 2.1 Preventive, detective and corrective controls Details | 00:07:00 | ||
| 2.2 Segregation of duties Details | 00:07:00 | ||
| 2.3 Authorization limits and approvals Details | 00:06:00 | ||
| 2.4 Policies and procedures manuals Details | 00:07:00 | ||
| 2.5 IT general controls Details | 00:07:00 | ||
| 3. Evaluating Controls | |||
| 3.1 Process mapping and flowcharts Details | 00:08:00 | ||
| 3.2 Risk and control matrix Details | 00:08:00 | ||
| 3.3 Reporting control weaknesses Details | 00:06:00 | ||
| 4. Fraud | |||
| 4.1 The fraud triangle Details | 00:06:00 | ||
| 4.2 Asset misappropriation schemes Details | 00:08:00 | ||
| 4.3 Financial statement fraud Details | 00:08:00 | ||
| 4.4 Corruption and conflicts of interest Details | 00:06:00 | ||
| 5. Detection and Response | |||
| 5.1 Red flags and data analytics for fraud Details | 00:08:00 | ||
| 5.2 Whistleblowing systems Details | 00:05:00 | ||
| 5.3 Conducting a fraud investigation Details | 00:08:00 | ||
| 5.4 Final project: control review of a company process Details | 00:12:00 | ||
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