Internal Controls - GFOAT Spring Institute
We presented on Internal Controls at the GFOAT Spring Institute in Austin, TX on April 15th. We have embedded a copy of the Prezi here for your reference and review. We would also recommend reading the COSO Article titled "Frameworks Improve Organizational Performance and Governance," which can be located here - http://coso.org/guidance.htm. The framework for the presentation material was based on this article.
As we discussed in the presentation, internal controls are great, but they aren't effective if the foundation (i.e., governance, tone at the top, and strategy) isn't solid.