The Continuing Relevance of Internal Control Concepts and Frameworks

Internal control concepts and frameworks should stand the test of time.  The COSO internal control framework was issued over 30 years ago.  This session will address the COSO framework's continuing relevance in the post-Covid and emerging AI environment.  The COSO framework's control environment, risk assessment and control activities components will be stressed.  Numerous examples and cases are provided to illustrate the adverse consequences of not implementing effective internal controls. 

This course is part of the 2025 Governmental A&A Conference Bundle. Purchase the conference bundle here.