Fundamentals of Internal Control
Learning objectives
After completing this course, the learner should be able to:
- Identify the definition of internal control
- Identify the three objectives of the COSO internal control integrated framework
- Identify the five components of the COSO internal control integrated framework
- Analyze the inherent limitations of internal control that prevent it from providing absolute assurance
A Becker Professional Education 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 final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823