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10 minutes

From COSO 1992 to COSO 2013: Key Changes

You will learn how to…
Create plans and strategies for achieving your goals
Understand changes in the COSO model
Organize a company’s internal control system
Identify changes in the environment
Lynn Fountain
risk management and finance expert
Lecturer's bio
Lecturer's bio

Business Consultant and speaker Lynn Fountain is a risk management and finance expert. She delivers lectures and seminars in many countries.

As a guest speaker Lynn Fountain was teaching risk-management in different US associations and large firms, including National Dairy Cooperative. She was a professor in various US universities and business schools, and has facilitated a series of seminars on ethics and fraud deterrence for the Institute of Internal Auditors.

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Rating: 88%

What is this course about?

In this mini-course, you will learn how the requirements for an organization’s internal control system have changed in the transition from the COSO 1992 model to the COSO 2013 model. The lecturer will present the key changes in the structure of the COSO model. You will learn what factors required the model to be updated and the formulation of new requirements in the areas of organizational management, business ethics, financial reporting, internal control, risk management and combating fraud.

This mini-course is part of a 3-hour Compliance: COSO 2013 Framework course.


Who is this course for?

  • Entrepreneurs
  • Executives
  • Business consultants
  • Decision-makers
  • Department heads