There are no prerequisites.

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Course Description

The COSO internal controls framework forms the basis for establishing Sarbanes-Oxley compliance. This course provides a step-by-step plan for installing and implementing effective internal controls with an emphasis on improving IT and other internal controls as well as integrating better risk management processes. Internal controls specialist Robert Moeller looks at topics including the importance of effective systems on internal controls in today's enterprises, the new COSO framework for effective enterprise internal controls, and what has changed since the 1990s internal controls framework.


Robert R. Moeller

Robert R. Moeller, CPA, CISA, CISSP, is an internal audit specialist and project manager with a strong understanding of information systems, corporate governance, and security. He has over twenty-five years of experience in internal auditing, ranging from launching new internal audit functions in several companies to serving as audit director for a Fortune 50 corporation. He held positions with Grant Thornton (National Director of Computer Auditing) and Sears Roebuck (Audit Director). He is the former president of the Institute of Internal Auditors' Chicago chapter and has served on the IIA's International Advanced Technology Committee. He is also the former chair of the AICPA's Computer Audit Subcommittee. Moeller has written six other books.

Course Specifics

Nov 9, 2017
There are no prerequisites.

Compliance Information

Qualifies for CA Fraud: 18 Aud, 1 CA Fraud

Learning Objectives

Upon successful completion of this course, participants will be able to:

Chapter 1

  • Identify enterprise internal controls, noting their historical importance and their role in business and the internal control environment in order to provide context for the current COSO framework.

Chapter 2

  • Define the various elements of internal controls.
  • Identify various milestones in the internal control definition process, which lead to the development of the COSO framework.
  • Define the components of the original COSO internal controls framework.
  • Identify changes to the environment as a result of the Sarbanes-Oxley Act.

Chapter 3

  • Identify the important aspects of the newly revised COSO framework.

Chapter 4

  • Identify the five principles that comprise the control environment.
  • Identify the principles described in the control environment section of COSO.

Chapter 5

  • Differentiate between various risk assessment tools and processes.

Chapter 6

  • Cite control activities principles and activities.

Chapter 7

  • Identify the principles of the COSO information and communication system control objectives.

Chapter 8

  • Cite the principles of the COSO monitoring control objectives.

Chapter 9

  • Identify operational objectives and business management functions of COSO internal control operations controls.
  • Identify IT-related controls and the IT hierarchy in order to meet COSO internal control objectives.

Chapter 10

  • Identify reporting control objectives within the COSO framework.
  • Recognize the various components of an EDMS and their impacts on the reporting internal controls.

Chapter 11

  • Cite the areas of regulatory and legal internal controls that can best position the company to comply with and address the various internal control objectives.

Chapter 12

  • Identify GRC concepts and framework as they relate to the internal controls.

Chapter 13

  • Differentiate between application and general IT controls and the importance of them in the IT control environment.
  • Identify important components and characteristics of the Information Technology Infrastructure Library (ITIL) and the COSO framework.

Chapter 14

  • Differentiate between internal controls in a wired environment, wireless environment, and software as a service environment.

Chapter 15

  • Differentiate the various components of the ERM model.

Chapter 16

  • Identify important aspects of the history and application of COBIT.
  • Identify the principles of COBIT and their application to the entity and the framework.

Chapter 17

  • Identify the impact and relationship of ISO standards on the global environment.

Chapter 18

  • Identify how the COSO framework assists the board of directors in overseeing the company.

Chapter 19

  • Differentiate between types of service organization control (SOC) reports.

Chapter 20

  • Identify implementation strategies and issues for entity's undertaking the adoption of the revised framework.

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Online Access

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Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
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