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Responsibilities
Tuesday, Mar
24, 2015 | 10:00 AM PST | 01:00 PM EST, Duration: 90 min, Course Level: Intermediate
imperative to update a version that has been in existence since 1992 is evidence that
experts recognize the demands of shareholders, regulatory bodies as well as consumers.
COSO 2013 outlines 5 components and 17 principles that underlie those components. In
addition, there are 77 points of focus that companies must pay attention to. Significant
attention will be placed on compliance to COSO 2013 by the Public Company Accounting
Oversight Board, when they begin their routine review of the public accounting firms
during the 2015 year.
Companies and firms have taken varied approaches to their transition efforts. This
webinar will help to outline the original expectations of the COSO framework and
compare and contrast how the actual implementation has been rolled out.
Instructor profile
Ms. Fountain has over 35 years of experience in the business profession,
which includes public and industry accounting and over 20 years within
internal and external auditing combined. She is a nationally recognized trainer
and speaker on technical topics related to internal audit, risk management,
governance and compliance. She is also a published author. She is a subject matter
expert and specializes in Internal Audit, Sarbanes-Oxley, Enterprise Risk Management,
Fraud, Governance and Compliance. Ms. Fountain has held two Chief Audit Executive
positions for international companies. She has also been instrumental in the
establishment of ERM, Sarbanes-Oxley and Governance frameworks. Ms. Fountain is
authoring a new book sponsored by the Institute of Internal Auditors Research
Foundation. The book will be a working tool and guide for internal auditors when
evaluating fraud processes. Lynn has significant experience in evaluating and
investigating fraud including a $13M vendor fraud that involved working with the FBI and
resulted in ultimate indictments of the vendors and charges levied against 20 internal
employees. The book is being written as an educational product for the internal auditor
from a true practitioner perspective. Lynn is also authoring a separate book that will be
released by Taylor and Francis in the later part of 2015 titled The Realities of Performing
the Chief Audit Executive Role in todays business. Ms. Fountain has developed and
delivered leading edge training sessions on the new COSO framework and has assisted
companies in identifying risk gap analysis in their individual processes. She currently
executes two highly recognized e-workshops for the Institute of Internal Auditors, one on
Fraud and the second on Ethics. Both workshops have incorporate aspects of COSO
2013. In addition, she has performed as an adjunct instructor for the School of Business
for Grantham University and the School of Business at the University of Kansas. Ms.
Fountain obtained her BSBA from Pittsburg State University and her MBA from
Washburn University in Kansas. She has her CGMA, CRMA credentials and CPA
certificate