COSO 2013 Overview

Continuing Education Credits
Click or touch a Credit for more information
CPA
2 CPE
CPD-IES8
2 Hours
CMA
2 CPE
CFE
2 CPE
CGFM
2 CPE
Yellow Book
2 CPE
CIA
2 CPE
CRMA
2 CPE
CISM
2 CPE
CRISC
2 CPE
CISA
2 CPE
CIST
2 CPE
CRFS
2 CPE

Certified Public Accountant

Continuing Education Credit:
2 CPE Credit
Field of Study:
Auditing
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
This is the beginning overview course for individuals to gain a baseline understanding of the new requirements of COSO 2013 and how they compare to COSO 1992. Individuals should have a basic understanding of the COSO framework, COSO organization and its application of use.
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Illumeo is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

NASBA Sponsor Number: 109504
State of New York Sponsor Number: 002746
State of Texas Sponsor Number: 009890
In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.
More information about CPA CPE Credits
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Chartered Accountant (IES8 CPD)

Continuing Education Credit:
2 Hour
Field of Study:
Auditing
CPE Delivery Method:
Self-Study
Program Location:
Online
Your specific provider of Continuing Professional Development accreditation has final authority on the acceptance of individual courses for CPD-IES8 credit.
More information about CPD-IES8 Hours
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Certified Management Accountant

Continuing Education Credit:
2 CPE Credit
Field of Study:
Auditing
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
This is the beginning overview course for individuals to gain a baseline understanding of the new requirements of COSO 2013 and how they compare to COSO 1992. Individuals should have a basic understanding of the COSO framework, COSO organization and its application of use.
More information about CMA CPE Credits
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Certified Fraud Examiner

Continuing Education Credit:
2 CPE Credit
Field of Study:
Auditing
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
More information about CFE CPE Credits
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Certified Government Financial Manager

Continuing Education Credit:
2 CPE Credit
Field of Study:
Internal Control And Internal Control Assessment
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
More information about CGFM CPE Credits
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Yellow Book

Continuing Education Credit:
2 CPE Credit
Field of Study:
Govt. Auditing & Environment
CPE Delivery Method:
Self-Study
Program Location:
Online
The GAO's Yellow Book, Government Auditing Standards, establishes CPE requirements. Auditors performing work under GAGAS, including planning, directing, performing field work, or reporting on an audit or attestation engagement under GAGAS, need to maintain their professional competence through continuing professional education (CPE). Therefore, each auditor performing work under GAGAS should complete, every two years, at least 80 hours of CPE that directly enhance the auditor's professional proficiency to perform audits and/or attestation engagements. At least 24 of the 80 hours of CPE should be in subjects directly related to government auditing, the government environment, or the specific or unique environment in which the audited entity operates. At least 20 hours of the 80 should be completed in any one year of the two-year period. For details on the Yellow Book CPE requirements go to http://www.gao.gov/ and https://www.gao.gov/assets/700/693136.pdf.
More information about Yellow Book CPE Credits
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Certified Internal Auditor

Continuing Education Credit:
2 CPE Credit
Field of Study:
Auditing and accounting
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
This is the beginning overview course for individuals to gain a baseline understanding of the new requirements of COSO 2013 and how they compare to COSO 1992. Individuals should have a basic understanding of the COSO framework, COSO organization and its application of use.
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Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Internal Auditor (CIA) CPE program.
More information about CIA CPE Credits
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Certification in Risk Management Assurance

Continuing Education Credit:
2 CPE Credit
Field of Study:
Control theory and application
CPE Delivery Method:
Self-Study
Program Location:
Online
Program Level:
Basic
Prerequisites:
No advanced preparation or prerequisites are required for this course.
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Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.
More information about CRMA CPE Credits
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Certified Information Security Manager

Continuing Education Credit:
2 CPE Credit
Job Practice Area:
Information Security Governance
CPE Delivery Method:
Self-Study
Program Location:
Online
Your specific provider of Continuing Professional Education accreditation has final authority on the acceptance of individual courses for CPE credit.
More information about CISM CPE Credits
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Certified in Risk and Information Systems Control

Continuing Education Credit:
2 CPE Credit
Job Practice Area:
Risk Identification
CPE Delivery Method:
Self-Study
Program Location:
Online
Your specific provider of Continuing Professional Education accreditation has final authority on the acceptance of individual courses for CPE credit.
More information about CRISC CPE Credits
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Certified Information Systems Auditor

Continuing Education Credit:
2 CPE Credit
Job Practice Area:
Governance and Management of IT
CPE Delivery Method:
Self-Study
Program Location:
Online
Your specific provider of Continuing Professional Development accreditation has final authority on the acceptance of individual courses for CPD credit.
More information about CISA CPE Credits
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Certified Identity and Security Technologist

Continuing Education Credit:
2 CPE Credit
Critical Risk Domain:
Strategy and Analysis
CPE Delivery Method:
Self-Study
Program Location:
Online
Your specific provider of Continuing Professional Development accreditation has final authority on the acceptance of individual courses for CPD credit.
More information about CIST CPE Credits
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Certified Red Flag Specialist

Continuing Education Credit:
2 CPE Credit
Critical Risk Domain:
Identity Theft Overview
CPE Delivery Method:
Self-Study
Program Location:
Online
Your specific provider of Continuing Professional Development accreditation has final authority on the acceptance of individual courses for CPD credit.
More information about CRFS CPE Credits
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Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  3:30PREVIEW: Introduction to COSO 2013
Framework Requirements & Implementation Overview
  Definition and Benefits of IC6:37
  IC Basic Tenets 8:23
  COSO 2013 Benefits and Challenges2:42
  Basic Framework9:46
  COSO Update and Key Changes13:45
  Keys to COSO 17 Principles2:33
  Control Environment 7:13
  Risk Assessment 5:15
  Control Activities7:14
  Monitoring2:38
  Framework Application4:52
  Needs Impact and Compliance Plan3:14
  Compliance7:19
CONCLUSION
  Summary2:43
Continuous Play
  COSO 2013 Overview Continuous Play1:27:44
SUPPORTING MATERIALS
  Slides: COSO 2013 OverviewPDF
  COSO 2013 Overview Glossary/IndexPDF
REVIEW & TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam