- NY Credits : 10.0
- TX Credits : 10.0
COSO as the Universally Accepted Framework for Internal Controls
Upon successful completion of COSO as the Universally Accepted Framework for Internal Controls, the user should be able to:
recognize the relationship of COSO and the Sarbanes-Oxley Act of 2002,
identify internal control based on the COSO study,
determine the Act's effects on the internal control system's components, and
recognize PCAOB functions and the independence of professionals affected by the Act.