Course Description

The first and last line of defense against fraud, internal controls should be preventative and detective. This class provides an understanding of the role of internal controls in today's corporate environment and their importance to a forensic examination.

Course topics include:

  • COSO Framework
  • Sarbanes Oxley Act
  • Internal Control Theory

Course Objectives

At the completion of the course, a successful student will be able to:

  • Describe 5 common controls used by supermarkets, banks, and restaurants.
  • Define internal controls and its 3 categories.
  • Define basic internal control theory.
  • Explain the role of internal controls as part of a forensic examination.
  • Communicate a conceptual understanding of the COSO framework, including its 5 components.
  • Explain the three major audit requirements from Sarbanes-Oxley Act.
  • Apply a visual methodology to assess the strength of internal controls.
  • List 6 financial attributes of integrity.
  • Explain the Foreign Corrupt Practices Act.
  • Perform an assessment of an internal control cycle.



Continuing Professional Education (CPE) Information for Accountants

This course equals 10.5 CPEs for accountants.

Course Registration

This course is an open enrollment course. No application is required and registration is available by clicking "Add to Cart." Current students must register with their Georgetown NetID and password. New students will be prompted to create an account prior to registration.

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