This program provides a review of the origins and development of the COSO internal control model. It has been updated to reflect revisions in the COSO internal control Framework, and will cover the definition, objectives, and elements of internal control. Current regulations require assessments by management and auditors on the design and operational effectiveness of controls. To assist practitioners with these requirements, this program will describe the five components of internal control, along with the seventeen principles, and accompanying points of focus, that relate to each of the components. Finally, it will cover the costs, benefits, and limitations of internal control. This basic level course is most beneficial to professionals new to this topic who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic.