Topics covered include: Background of internal controls and their evolution in today's technical world; Important role of an internal control framework such as COSO 2013; Key aspects to understanding how internal controls impact professional roles; Internal Control Focus; IC definition and history; IC advantages/disadvantages; COSO Overview: COSO 1992 & 2013; Methods to educate management; Setting the stage; Key monitoring methods; Internal controls for SOX 302 and 404 signoff processes. Upon completing this course, you should be able to: Recognize and apply internal control focus; Identify and explore the definition and history of internal controls; Recognize the advantages and disadvantages of internal control; Differentiate and describe COSO 1992 and COSO 2013; Identify methods to educate management; Recognize key monitoring methods; Describe the Three Lines of Defense; Identify 'points of focus'; Recognize how corrective control applies.