Risk management and internal control 

New best practices guidelines 

As a consequence of the fast-pacing new business world scenario and the search for international standardization, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) recommendations on internal control are considered the benchmark for organizations operating in Brazil and in the world in general.

It is important to have a practical knowledge of the changes and requirements included in the new COSO Framework. Against this backdrop, Deloitte provides an online course called "COSO 2013"

The purpose of the course is to present the main changes driven by the new COSO framework by exploiting their practical implications in the way internal control, risk management, and corporate governance processes are implemented and assessed.

Click here to watch the course demo.

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More information

  • Approximate duration: 3h30;
  • Audience: no restriction;
  • Deloitte Certificate;
  • Access to Deloitte’s Learning Management System (LMS) or the LMS content is made available to your organization.

Course content

  • Discuss the current trends of internal control, risk management, and corporate governance processes;
  • Exploit the main changes introduced by the New COSO Framework;
  • Analyze the responsiveness to the New COSO Framework by organizations in more mature markets;
  • Assess the impact of the New COSO Framework in complying with section 404 of the Sarbanes-Oxley Act;
  • Understand the New COSO Framework within the Enterprise Risk Management (ERM) context;
  • Understand the process optimization opportunities and the types of gaps to be filled while implementing the New COSO Framework;
  • Exploit the main changes brought about by the New COSO Framework, taking into account the assessment of independent contractors, the fraud risk assessment, and the technology implications on the internal control, risk management, and corporate governance processes.