<p>This course will be an overview of:</p> <ul> <li>The controller&rsquo;s responsibilities regarding IT systems and internal controls</li> <li>Differences in the controller&rsquo;s responsibility in designing, implementing, and maintaining effective internal controls based on the size of the company and the management personnel available</li> <li>A review of the principles and framework provided by the Committee of Sponsoring Organizations (COSO) on enterprise risk management and internal controls</li> </ul>