New staff can better understand an auditor's responsibilities for the system of internal control over financial reporting and the COSO internal control framework. System of internal control overview Whether you are in public accounting, or working in corporate, government, not-for-profit, or private entity auditing, knowledge of the system of internal control is essential to your work. You can enhance your understanding of various topics, including: - The concept of the system of internal control over financial reporting - Auditor requirements regarding ICFR - Personal certifications related to the system of internal control under the Sarbanes-Oxley Act. COSO Deep-dive You will also explore the COSO comprehensively, covering areas such as: - The COSO Internal Control—Integrated Framework - The COSO Points of Focus, a critical tool in evaluating the COSO Framework - IT General Controls Who Will Benefit - Recently onboarded staff - First-year staff - Firms that want consistent training and level setting Key Topics - Overview of auditor requirements regarding ICFR - The COSO framework today - How the components fit together - Walk-throughs Learning Outcomes - Identify auditor requirements regarding the COSO framework and its major elements. - Recall the relationship between risk assessment and assessment of the system of internal control. - Recall the steps in the process of a walk-through of controls on an engagement.