An Overview of the COSO Internal Control Framework

Course Details


Friday, April 24, 2020

7:00am – 9:00am
(Registration: 6:30am)

Field of Study


Course Number


CPE Credit

2.0 hours CPE credit

Level of Knowledge



CalCPA Education Foundation


An understanding of basic internal control principles.


The leading internal control framework businesses use is the one outlined by Committee of Sponsoring Organizations of the Treadway Commission (COSO). Examine the COSO framework's key elements and learn how the combination forms a stable internal control system.

This model, updated in 2013, defines internal control processes. This framework sets forth fundamental concepts that explain the importance of three categories of control objectives and defines five key components of Internal Control.


  • COSO Model Components
  • Understanding the importance of Control System Structure
  • An Overview of Control Objectives and Types


  • List the five key components of internal control
  • Understand key internal control concepts, including the four types of internal control: preventive, detective, deterrent and compensating
  • Explain how controls fit into the management structure of organizations
  • Explain the importance of the control environment

Designed For

Accounting and business professionals.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $94.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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