Just about every company, no matter its size or the types of activities it undertakes, is at greater risk because of all the types of fraud that can be be carried out electronically. Potential perpetrators can be operating internally or externally and the scope of the damage that occurs is almost never limited to cyber-assets. While threat awareness is improving, there are still too many owners or top level executives that underestimate the scale of the issue. In this session, we delve into the types and the nature of many electronic defalcation schemes. The material then explores measures that organizations can implement to help stop these activities and add additional layers of security. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Learning Objectives
After attending this presentation, you will be able to...
- Recognize changes that are occurring because of AI.
- Recall specific control types that have changed.
- Identify ways AI will strengthen controls.
Major Topics
The major topics covered in this course include:
- An overview of control frameworks and concepts
- Strategic considerations that can be incorporated into control development
- Understanding and controlling risk that arises when organizations change or choose not to
- The COSO Internal Control Framework and the COSO ERM Framework
