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Developed and Presented by: |
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Michael L. Piazza |
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Principal Associate |
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Professional
Development Associates |
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Overview: |
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One of the most recognized bodies
associated with internal control is the Committee of
Sponsoring Organizations (COSO) of the Treadway
Commission which published its Integrated Framework of
Internal Control in 1992. In defining internal control
and its key concepts, COSO emphatically stated that
control is effected by people, that it is not merely
policies, procedures and systems. When dealing with
people in an organization, motivation and leadership
theories and principles become the foundation for
understanding COSO’s recognition of the importance of
human behavior in designing and effectuating internal
control. |
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Mr. Piazza’s first tenure as an
instructor with the Institute of Internal Auditors in
the 1980’s was dealing with the people topics in the
IIA’s new courses on supervision, project management and
leadership. His career has included years of experience
in Personnel and Human Resource development combined
with his years in internal control and internal audit.
He has combined these years of instructional and
application experience into this course with a main
objective for the participants to gain a further and
in-depth understanding how work place motivation and the
concepts of internal control are inseparably
intertwined. This understanding is critical for
executives, managers and for those with careers in
accounting, administration, financial management,
internal audit and related internal control disciplines.
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Course Content and Focus: |
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The primary focus of the course is in
applying four very important conceptual models: COSO
Integrated Framework of Internal Control; Maslow’s
Hierarchy of Needs; Hertberg’s Hygiene and Motivator
Factors; Situational Leadership Model. |
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The foundation for the course is
built upon the COSO framework’s concept of the Control
Environment. The entire COSO framework is briefly viewed
as a reminder for those who have worked with it before,
and as an overview for those who have not viewed the
framework prior to the seminar. The factors of the
Control Environment are explored in reasonable depth so
that all participants are on an equal footing for
understanding the framework concepts. This foundation is
used throughout the remainder of the seminar for
internal control applications. |
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The motivation models and the
leadership theory are explored in detail and are
directly applied in small group exercises. The intent of
the exercises is for the participant to experience an
application of a specific human behavior concept and how
that concept ties directly to the COSO framework. During
the applications, participants are asked to view case
facts and exercises from their own perspective as a
member of the work force and then to analyze the facts
from a third person objective perspective in relation to
internal control framework and controls application. |
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The course is intended for
participants from private sector, third sector
(not-for-profit) and public sector organizations. The
concepts are the same regardless of organizational type,
but since Mr. Piazza’s focus is in the third and public
sectors, a public sector case is used as a basis for the
course in order for the participants to effectively
apply the concepts and explore the related behaviors.
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Presentation: |
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The course as described above is
designed to offered as a two day presentation. The
course is constructed to be effective as an in-house
presentation or as a chapter or similar setting for
participants from different organizations. If an
organization or chapter desires to have only a one day
version of the course, the course can be modified to a
one day presentation with materials dealing with the
Situational Leadership concepts and applications are
eliminated as well as limiting the expanded details of
the COSO Control Environment and related management
theories. |
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Course Fee: |
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Two Day Presentation: Total
costs for the full two day version of the course is
$7,700 which includes: the cost of the course; all
instructor travel and related expenses (continental
United States and Canada); a PDF file of participant
materials to be printed and duplicated for each
participant by the client; other documents and materials. |
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One Day Presentation: Total costs for
the one day modified version of the course is $4,700. As
with the two day version, all costs including instructor
travel is contained in the total fee. |
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For information
about purchasing this course, direct your inquiry to: |
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Email: piazza@pda-usa.com |
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Phone: 601.924.5526 |
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Download/print a PDF version of this description |
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