Internal Control Best Practices for Small and Medium-Sized Entities
This course provides practical guidance for those involved with internal control responsibilities (auditing, monitoring, implementing, etc.) in adapting the 2013 COSO Internal Control—Integrated Framework (the COSO framework) to small and medium-sized entities.
Often, the internal control “best practices” that have evolved over time are based on large-entity environments and are not necessarily relevant to small and medium-sized entities. This course will cover best practices for designing, implementing, monitoring, evaluating and auditing cost-effective internal controls for small and medium-sized entities.