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Internal control

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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

Strategies for combating payroll fraud

This article shares tips on how to prevent and detect payroll fraud.

Article Risk identification & assessment Intermediate

4 strategies for curtailing insider fraud

This article presents strategies for mitigating threats, limiting exposure to fraud, and curtailing losses.

Article Internal control Foundational

Financial crisis and changes in management controls in banks

This academic research report analyses the difference in impact of the financial crisis of 2008 on management controls in banks in Iceland and Denmark.

Report Performance management Expert

Monitoring fraud risks in the supply chain

This article explains how companies can probe one of the top risks—third-party expense categories—and avoid overpaying,

Article Fraud Intermediate

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

Defining roles in prevention of financial reporting fraud

This article defines the responsibilities for holders of the financial supply chain to reduce the potential for fraud.

Article Internal control Advanced

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

Governing for performance: New directions in corporate governance

This report provides an overview of the ‘high performing board’ and introduces a boardroom leadership model that shows the key components of board effectiveness.

Report Financial reporting & compliance Advanced

Fraud risk management: A guide to good practice

This guide provides practical steps towards establishing more robust procedures to tackle fraud, particularly in terms of prevention, detection and response.

Report Risk identification & assessment Advanced

Presenting Financial Information with Impact

This course shows you how to present financial information with credibility and flair.

Course – Online Communication Foundational

IPOs, organisational and management accounting change in listed Chinese state-owned enterprises

This research investigates to what extent and in what way do management accounting and control practices change in listed Chinese SOEs following IPOs?

Report Internal control Advanced