Continuing Professional Education · Self-Study
Internal Control & SOX: COSO in the Real World
Built from primary sources · statutes, standards & official guidance
- CPE credits
- 8 CPE credits
- Lessons
- 8 lessons
- Field of study
- Auditing
- Pass requirement
- 70% to pass
Lessons
0 of 8 completed- The COSO 2013 framework: components & principlesNot started~87 min
- The control environment: tone at the top that actually worksNot started~87 min
- Risk assessment & control activities: naming what could go wrongNot started~90 min
- IT general controls & application controls: the ground the automation stands onNot started~90 min
- Evaluating deficiencies: the severity frameworkNot started~90 min
- SOX 404: management's assessmentNot started~90 min
- The auditor's ICFR playbookNot started~93 min
- Small entities: scaling the framework without breaking itNot started~90 min
Progress is saved in this browser. Each lesson's final exam requires a score of 70% or higher to earn that lesson's CPE credit.
Course details
Program information
- Delivery method
- QAS Self-Study
- Program level
- Intermediate — Intermediate-level: the course assumes foundational audit knowledge and builds the judgment toolkit for evaluating internal control — COSO principles, ITGCs, deficiency severity grading, SOX 404 assessments, and the auditor's ICFR playbook.
- Prerequisites
- Foundational audit knowledge.
- Advance preparation
- None
- Final exam
- 70% to pass · Unlimited retakes; each lesson's final exam allows repeated attempts. · Questions and answer options are presented in fixed order on every attempt.
- Content last reviewed
- 2026-09-21
- Accessibility
- Slide decks are text-based HTML. Voice narration (where produced) is accompanied by its full written script on the Listen tab. Worksheet keyboard operability and screen-reader behavior have not been formally tested.
- Refund policy
- Draft — pending attorney and CPA review. Full refund within 30 days of enrollment, provided you have not passed the final assessment and have not been issued a CPE certificate. Once a certificate is issued, the enrollment is non-refundable.
- Complaint resolution
- Draft — pending attorney and CPA review. Email support with your full name, contact information, course title, and a description of the issue, including relevant dates and supporting detail.
CPE credit basis
NASBA word-count formula: (words ÷ 180 + questions × 1.85) ÷ 50, rounded down. Narration of the text adds no separate minutes. Claimed credit never exceeds computed credit.
| Lesson | Words | Questions | Computed | Claimed |
|---|---|---|---|---|
| 1. The COSO 2013 framework: components & principles | 9,004 | 20 | 87 min · 1.5 credits | 1 credit |
| 2. The control environment: tone at the top that actually works | 9,002 | 20 | 87 min · 1.5 credits | 1 credit |
| 3. Risk assessment & control activities: naming what could go wrong | 9,563 | 20 | 90.1 min · 1.5 credits | 1 credit |
| 4. IT general controls & application controls: the ground the automation stands on | 9,548 | 20 | 90 min · 1.5 credits | 1 credit |
| 5. Evaluating deficiencies: the severity framework | 9,572 | 20 | 90.2 min · 1.5 credits | 1 credit |
| 6. SOX 404: management's assessment | 9,491 | 20 | 89.7 min · 1.5 credits | 1 credit |
| 7. The auditor's ICFR playbook | 10,160 | 20 | 93.4 min · 1.5 credits | 1 credit |
| 8. Small entities: scaling the framework without breaking it | 9,615 | 20 | 90.4 min · 1.5 credits | 1 credit |
Please read
Educational material only. This course is for continuing professional education and does not constitute legal advice, audit guidance beyond the professional standards, or authoritative interpretation of those standards. Verify all requirements against the current primary authorities: the AICPA Professional Standards (AU-C), PCAOB auditing standards, and SEC guidance. Standards and regulations change; this course reflects research conducted in September 2026.