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Internal controls, internal control frameworks, COSO, segregation of duties, controls over financial reporting, control environment, control activities, information and communication, monitoring, information technology controls, application controls, financial fraud.

This site contains written material as well as short videos. Topic include:

1. Internal control systems defined 2. Importance of internal controls 3. Internal control frameworks 4. Components of the COSO Framework 5. Controls over specific transaction cycles

5.1. Segregation of duties 5.2. Cash cycle 5.3. Inventory cycle 5.4. Purchase cycle 5.5. Fixed asset cycle 5.6. Revenue cycle 5.7. Payroll cycle 5.8. Financial reporting cycle

6. Internal controls over IT systems 7. Fraud

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