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COSO and Information and Communication  

CATEGORY: Accounting & Auditing
  Nano Learning
0.2 CPE Credits
Level: Basic

The COSO framework consists of five components related to internal control. The information and communication component of the COSO Framework supports the functioning of all components of internal control and frequently relates to all 3 categories of objectives. It encompasses the identification, capturing, processing, and reporting of a broad array of information by information systems. This course is most beneficial to those users with some accounting experience.

Checkpoint Learning is committed to bringing innovative solutions to you, now including nano-learning! As per NASBA Standards, a nano-learning course is a 10-minute, electronic, self-study course in which you are eligible to earn 1/5 (or 0.2) CPE credits.

At this time, nano-learning is not accepted by all state boards. If you are not sure whether your state board accepts nano-learning, you can ask your state board or visit the NASBA registry: (

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