2019 GTE

COSO - Internal Controls Framework (Room 103)

14 Feb 19
9:10 AM - 10:00 AM

Tracks: Acct Aud

This session will focus primarily on the 2013 update to the COSO Internal Controls – Integrated Framework.  We will cover the updates with significant attention given to the 17 principles of control and associated points of focus.  We will also cover how use the framework in conjunction with other COSO and IIA guidance such as Enterprise Risk Management, the contextual business model, and the IIA’s Three Lines of Defense Model.