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Book Self - Study CPE: Executive's Guide to COSO Internal Controls: Understanding and Implementing the New Framework

  • September 01, 2021
  • 7:30 AM
  • September 30, 2021
  • 7:30 AM
  • Worldwide Online Event


  • CACM or associate membership of The AACI
  • Members of The AACI's student associations at colleges and universities worldwide.

    Please get your "registration code" from your student association.
  • Students who are members of The AACI

Registration is closed

Executive's Guide to COSO Internal Controls: Understanding and Implementing the New Framework


Book Self - Study CPE

CPE Credit: 15

Course Level: Introductory

Prerequisite: None

Registration: Through August 31, 2021.

Earn 15 AACI CPE credit by passing an Online exam after reading the Executive's Guide to COSO Internal Controls: Understanding and Implementing the New Framework” 1st Edition by Robert R. Moeller  (Author)


Executive's Guide to COSO Internal Controls: Understanding and Implementing the New Framework

Need the latest on the new, revised COSO internal controls framework? Executive's Guide to COSO Internal Controls provides a step-by-step plan for installing and implementing effective internal controls with an emphasis on building improved IT as well as other internal controls and integrating better risk management processes. The COSO internal controls framework forms the basis for establishing Sarbanes-Oxley compliance and internal controls specialist Robert Moeller looks at topics including the importance of effective systems on internal controls in today's enterprises, the new COSO framework for effective enterprise internal controls, and what has changed since the 1990s internal controls framework.

  • Written by Robert Moeller, an authority in internal controls and IT governance
  • Practical, no-nonsense coverage of all three dimensions of the new COSO framework
  • Helps you change systems and processes when implementing the new COSO internal controls framework
  • Includes information on how ISO internal control and risk management standards as well as COBIT can be used with COSO internal controls
  • Other titles by Robert Moeller: IT Audit, Control, and Security, Executives Guide to IT Governance

Under the Sarbanes-Oxley Act, every corporation has to assert that their internal controls are adequate and public accounting firms certifying those internal controls are attesting to the adequacy of those same internal controls, based on the COSO internal controls framework. Executive's Guide to COSO Internal Controls thoroughly considers improved risk management processes as part of the new COSO framework; the importance of IT systems and processes; and risk management techniques.

The Online exam will cover the following chapters:

2, 3, 4, 5, 6, 7, 8, 10, 11, 14, and 16.

The AACI is not associated with the book author or publisher. The AACI does not sell the book. You are expected to buy it from any bookstore such as Amazon. 

Hardcover: 304 pages

Publisher: Wiley; 1 edition (December 31, 2013)

Language: English

ISBN-10: 1118626419

ISBN-13: 978-1118626412

Online CPE Exam 

Exam Attributes

  • Number of questions: 20
  • Type of questions: Multiple choice and true/false
  • Has a time limit of: 00:45:00
  • Number of attempts allowed: 2
  • Must be finished in one sitting. You cannot save and finish later.
  • Questions displayed per page: 1
  • Will not allow you to go back and change your answers.
  • Will not let you finish with any questions unattempted.
  • Has a pass mark of: 70%
  • Language: English

Sitting For The Online Exam

  • Within one week of the Online exam window (availability), you receive the exam designated link. Click it to reach the Online exam
  • If you are a member of The AACI, your password is your unique member ID. A non-member will receive her/his unique password via email.
  • The test availability (must be completed within the designated period of the event)
  • Have an Internet connection, log in, and have fun.
  • ALL the well-known browsers work fine.
  • Desktop, laptop, tablet (i.e iPad) or smart phone (i.e. iPhone).
  • When you PASS it, download your certificate of achievement.
  • When you finish it, have immediate feedback for each incorrect answer.

Please note: To be eligible for CPE credit, you must sit and complete the exam during its availability of this event. You may only claim CPE credit for this exam during one calendar year once. 

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