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Monitoring\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cul>\n\u003Cli>Quality of information and data governance\u003C\u002Fli>\n\u003Cli>Internal and external communication of control responsibilities\u003C\u002Fli>\n\u003Cli>Ongoing monitoring and separate evaluations\u003C\u002Fli>\n\u003Cli>Continuous monitoring and data analytics\u003C\u002Fli>\n\u003Cli>Controls over automation, robotic process automation and AI-enabled processes\u003C\u002Fli>\n\u003Cli>Internal control over sustainability reporting using COSO guidance\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>\u003Cstrong>Evaluating and Reporting on Internal Control\u003C\u002Fstrong>\u003C\u002Fp>\n\u003Cul>\n\u003Cli>Building the risk and control matrix\u003C\u002Fli>\n\u003Cli>Testing design and operating effectiveness: methods and sampling\u003C\u002Fli>\n\u003Cli>Evaluating deficiencies and determining severity\u003C\u002Fli>\n\u003Cli>Reporting to management and the audit committee\u003C\u002Fli>\n\u003Cli>Remediation plans and follow-up\u003C\u002Fli>\n\u003Cli>Action plan: strengthening internal control in your organisation\u003C\u002Fli>\n\u003C\u002Ful>","\u003Cp>By the end of this programme, participants will be able to:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>Explain the COSO Internal Control Integrated Framework, its objectives, five components and 17 principles\u003C\u002Fli>\n\u003Cli>Assess the control environment, including governance, ethics, competence and accountability\u003C\u002Fli>\n\u003Cli>Conduct a risk assessment that links objectives, risks and fraud risk to controls\u003C\u002Fli>\n\u003Cli>Design control activities, including preventive, detective, manual and automated controls\u003C\u002Fli>\n\u003Cli>Identify key IT general controls and application controls and their role in reliable information\u003C\u002Fli>\n\u003Cli>Build and maintain a risk and control matrix for a business process\u003C\u002Fli>\n\u003Cli>Design and perform tests of control design and operating effectiveness\u003C\u002Fli>\n\u003Cli>Evaluate control deficiencies and classify their severity\u003C\u002Fli>\n\u003Cli>Explain how the Three Lines Model allocates roles for control, oversight and assurance\u003C\u002Fli>\n\u003Cli>Apply COSO principles to newer areas such as sustainability reporting and automated processes\u003C\u002Fli>\n\u003C\u002Ful>","\u003Cul>\n\u003Cli>\u003Cstrong>Internal auditors:\u003C\u002Fstrong> internal audit staff and audit team leaders\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Finance professionals:\u003C\u002Fstrong> financial controllers, accountants and financial reporting staff\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Risk and compliance staff:\u003C\u002Fstrong> risk officers, compliance officers and internal control specialists\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Process owners:\u003C\u002Fstrong> managers responsible for procurement, payments, payroll and other key processes\u003C\u002Fli>\n\u003Cli>\u003Cstrong>IT and governance staff:\u003C\u002Fstrong> IT audit, IT governance and information security staff involved in controls\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>Participants should have practical experience in finance, audit, risk, compliance or process management. The programme is not designed as an exam preparation course for any professional certification.\u003C\u002Fp>","\u003Cul>\n\u003Cli>COSO framework application\u003C\u002Fli>\n\u003Cli>Control environment assessment\u003C\u002Fli>\n\u003Cli>Risk and fraud risk assessment\u003C\u002Fli>\n\u003Cli>Control activity design\u003C\u002Fli>\n\u003Cli>IT general and application controls\u003C\u002Fli>\n\u003Cli>Risk and control matrix development\u003C\u002Fli>\n\u003Cli>Control testing and deficiency evaluation\u003C\u002Fli>\n\u003Cli>Monitoring and continuous control assurance\u003C\u002Fli>\n\u003Cli>Internal control over sustainability reporting\u003C\u002Fli>\n\u003C\u002Ful>","\u003Cp>Many organisations have documented controls, yet still suffer errors, fraud and audit findings because controls are not linked to risks, are not operating as designed, or are not monitored. This programme gives finance, audit, risk and compliance practitioners a practical method to design, assess and improve internal control using the COSO Internal Control Integrated Framework.\u003C\u002Fp>","\u003Cp>Internal control is often treated as a compliance exercise: a set of procedures written for the auditors, a controls matrix that is rarely updated and testing that focuses on documents rather than on whether risks are actually managed. The control environment and tone at the top are discussed but not assessed, IT controls are left to the IT department, and deficiencies are reported without a clear view of their severity. Newer areas such as sustainability data, outsourced services and automation are often outside the control system altogether.\u003C\u002Fp>\n\u003Cp>This programme applies the COSO framework as a working tool. It moves through five stages: understanding the framework and its objectives, building the control environment and assessing risk, designing control activities including IT controls, managing information, communication and monitoring, and evaluating the system and reporting deficiencies.\u003C\u002Fp>\n\u003Cp>\u003Cstrong>Built on recognised practice.\u003C\u002Fstrong> The programme is built on the COSO Internal Control Integrated Framework (2013) with its five components and 17 principles, and references COSO Enterprise Risk Management: Integrating with Strategy and Performance, COSO guidance on achieving effective internal control over sustainability reporting (2023), COSO fraud risk management guidance, the IIA Three Lines Model and the IIA Global Internal Audit Standards. They are used to show how internal control connects to governance, risk management and assurance.\u003C\u002Fp>\n\u003Cp>\u003Cstrong>Decisions this programme improves.\u003C\u002Fstrong> Which risks need key controls and which controls add little value; whether a control is designed well and operating effectively; how to balance preventive, detective, manual and automated controls; how serious a deficiency is and who needs to know; and how to extend internal control to new reporting areas and technologies.\u003C\u002Fp>\n\u003Cp>\u003Cstrong>How it is delivered.\u003C\u002Fstrong> Twenty hours across five sessions, built around one running case: a government entity or company with procurement, payments, payroll and financial reporting processes. Participants map risks to the 17 principles, build a risk and control matrix, design test steps, evaluate deficiencies and prepare a summary for an audit committee.\u003C\u002Fp>\n\u003Cp>\u003Cstrong>In-house option.\u003C\u002Fstrong> For organisations, the programme can be tailored to your own processes, control frameworks, ERP systems and regulatory requirements, and delivered to finance, internal audit, risk and compliance teams together so that all three lines work from the same framework.\u003C\u002Fp>","Training Program","Basic to 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courses in Barcelona, Spain","\u003Cp dir=\"ltr\" style=\"text-align: left;\">Explore professional training in Barcelona across Elite Academy’s full range of disciplines. The city’s position as a globally connected Mediterranean city with an active business and professional environment makes it an attractive international setting for scheduled courses and programs arranged to your preferred topic and dates.\u003C\u002Fp>","\u003Cp dir=\"ltr\" style=\"text-align: left;\">Elite Academy can deliver its full range of professional training programs in Barcelona, Spain. Because the city is a globally connected Mediterranean city with an active business and professional environment, it provides a strong international environment for participants from organizations as well as individual professionals. The courses shown on this page represent the programs currently scheduled in Barcelona; they do not limit what can be delivered there. If your preferred course or date is not listed, you can request any program from our portfolio to be arranged in Barcelona, subject to scheduling and delivery requirements.\u003C\u002Fp>",{"food":485,"places":494,"shopping":503,"experience":512},{"items":486,"title":493},[487,489,491],{"text":488},"La Boqueria Market",{"text":490},"Can Culleretes",{"text":492},"Granja Dulcinea","Dining",{"items":495,"title":502},[496,498,500],{"text":497},"Sagrada Família",{"text":499},"Park Güell",{"text":501},"Casa Batlló","Landmarks",{"items":504,"title":511},[505,507,509],{"text":506},"Passeig de Gràcia",{"text":508},"La Roca Village",{"text":510},"El Corte Inglés, Plaça de Catalunya","Shopping",{"items":513,"title":520},[514,516,518],{"text":515},"Magic Fountain of Montjuïc",{"text":517},"FC Barcelona Museum",{"text":519},"Barceloneta Beach","Experience",{"image_url":287,"image_alt":522,"alt_text":287,"meta_title":523,"meta_description":524,"canonical_url":287,"schema_json":287,"include_in_sitemap":525,"robots_index":525,"robots_follow":525,"robots_advanced":287,"og_title":286,"og_description":524,"og_url":287,"twitter_card":526},"SeoMetadata image","COSO Internal Control Framework | Elite Academy","Many organisations have documented controls, yet still suffer errors, fraud and audit findings because controls are not linked to risks, are not operating as…",false,"summary",[],[529,537,547],{"id":530,"name":531,"name_2":287,"slug":532,"schedule_slug":533,"start_date":323,"end_date":324,"days":289,"hours":290,"city_id":373,"city_name":374,"price":534,"country_name":535,"program_level":317,"program_type":316,"short_details":536,"featured":250,"upcoming":250,"relevance_score":250},609595,"Communication Skills for Internal Auditors","communication-skills-for-internal-auditors","communication-skills-for-internal-auditors-in-live-online",2900,"Online","\u003Cp>An audit can find the right issues and still fail if management does not accept the findings or act on them. This programme gives internal auditors practical communication skills for every stage of an engagement: opening meetings, interviews, handling resistance, writing clear findings and reports, and presenting results to management and audit committees.\u003C\u002Fp>",{"id":538,"name":539,"name_2":250,"slug":540,"schedule_slug":541,"start_date":542,"end_date":543,"days":289,"hours":290,"city_id":32,"city_name":392,"price":544,"country_name":545,"program_level":317,"program_type":316,"short_details":546,"featured":250,"upcoming":250,"relevance_score":250},644812,"Risk Assessment: Comprehensive Knowledge and Skills","risk-assessment-comprehensive-knowledge-and-skills","risk-assessment-comprehensive-knowledge-and-skills-in-dubai","2026-10-26","2026-10-30",4500,"United Arab Emirates","\u003Cp>\u003Cspan style=\"font-weight: 400;\">To provide professionals with essential knowledge and skills in risk assessment, enabling them to identify, evaluate, and mitigate risks effectively within their organizations.\u003C\u002Fspan>\u003C\u002Fp>",{"id":548,"name":549,"name_2":287,"slug":550,"schedule_slug":551,"start_date":552,"end_date":553,"days":289,"hours":290,"city_id":380,"city_name":381,"price":554,"country_name":555,"program_level":317,"program_type":316,"short_details":556,"featured":250,"upcoming":250,"relevance_score":250},609804,"Audit Cycles and Government-Payment Reviews","audit-cycles-and-government-payment-reviews","audit-cycles-and-government-payment-reviews-in-london","2026-11-01","2026-11-05",5900,"United Kingdom","\u003Cp>Public money is most exposed at the point of payment: duplicate or unsupported invoices, payments to ineligible beneficiaries, weak segregation of duties and approvals that exist only on paper. This programme gives public sector auditors a structured approach to the audit cycle and to reviewing government payments, from planning and risk assessment to evidence, findings and follow-up.\u003C\u002Fp>","en",{"data":559,"code":280,"status":281,"message":582},[560,564,568,572,576,580],{"id":561,"title":562,"slug":563},28,"Executive Leadership & Senior Management","executive-leadership-and-senior-management",{"id":565,"title":566,"slug":567},30,"Leadership Development","leadership-development-2",{"id":569,"title":570,"slug":571},29,"management skills","management-skills",{"id":573,"title":574,"slug":575},18,"Human Resources & Talent Management","human-resources-and-talent-management",{"id":577,"title":578,"slug":579},21,"finance and accounting","finance-and-accounting",{"id":307,"title":308,"slug":581},"risk-governance-and-compliance","message.Categories have been retrieved successfully"]