Internal Control: Quo Vadis?

Description

This session addresses the evolution of internal control from ancient times to the present. Internal control concepts, such as segregation of duties, monitoring, and risk assessment, have withstood the test of time.  These concepts have been codified in recent times into different internal control frameworks, including COSO.  The COSO components and related principles will be addressed with particular emphasis on control environment, risk assessment, and control activities, including control activities for smaller entities.

This course is part of the 2024 Not-for-Profit Conference Bundle. Purchase the conference bundle here.