Internal control 2600-DSFRz3pfpKW

1. The essence of internal control
a) The concept of internal control
b) Internal control as a process
c) Internal control vs. controlling
d) Internal control vs. management control
2. Role and basic principles of internal control
3. Components of the internal control system according to the COSO model
a) Control environment
b) Risk assessment
c) Control activities – procedures
d) Information and communication
e) Monitoring
4. Internal control vs. Enterprise Risk Management
5. Internal control vs. corporate governance
6. Selected tools of internal control
7. IT controls
8. Internal control vs. internal audit – relationship between internal audit and internal control