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Internal control

About this topic

CPAs are expected to maintain a level of competence to meet the profession’s technical and ethical standards, and provide valuable services to the public, employers and clients. Based on the AICPA Competency Framework: Assurance, these learning resources are designed to help you understand the knowledge and skills necessary to perform high-quality compilation, review, attest, and audit engagements. You’ll also find resources here to support your advisory and consulting engagements.

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4 Critical Reasons Startups and Smaller Organizations Need Internal Control

This blog post outlines a few of the many significant benefits of a strong internal control system.

Article Internal control Foundational

Viewing cyber-security through a COSO lens

This article explores a COSO report which discusses how the 2013 internal control framework can help organisations evaluate and manage cyber-risks.

Article Internal control Foundational

How to use COSO to assess IT controls

This article shows the steps organizations can follow to understand their organization’s IT system and its controls, and assess the effectiveness of those controls.

Article IT controls Intermediate

The Updated COSO Framework: A Guide to the Changes and Impacts for Your Clients and Your Practice

The guide provides an introduction to the key updates to the Framework, a look at what’s next for you and your clients, along with some ideas for services you can...

Report Internal control Intermediate