Understanding Internal Control Training Course
In collaboration with the City Auditor’s office, the City of Corpus Christi Learning Institute, a division of the Human Resources department would like to invite you to attend “Understanding Internal Control”. This Group Internet-based course is beneficial to anyone responsible for the design, implementation, operation, assessment, or oversight of internal control.
The Committee of Sponsoring Organizations (COSO) released the first “COSO Report” (Internal Control – Integrated Framework) in 1992. That report revolutionized the theory and practice of internal control. In May 2013, COSO issued an updated and much expanded version of its previous work that features 17 specific principles to accompany the five basic components of a comprehensive framework of internal control. This interactive internet training program offers participants a practical way to familiarize themselves with the new guidance in the context of state local government.
Provide participants a basic understanding of the five components and 17 principles of a comprehensive framework of internal control as they apply to state and local governments.
Date and Time
This training session will be offered virtually in collaboration with the City Auditor’s Office and the City of Corpus Christi Learning Institute.
Wednesday, July 15, 2015
Basement Training Room
1201 Leopard Street,
Corpus Christi, Texas 78401
If you have any questions, please contact us at
Stephen J. Gauthier
Director, Technical Service Center, Government Finance Officers Association, Chicago, Illinios
Stephen J. Gauthier is director of the Technical Services Center of the Government Finance Officers Association of the United States and Canada (GFOA) in Chicago, Illinois. The Technical Service Center is responsible for all of GFOAs member services involving accounting, auditing, and financial reporting, which includes performing technical reviews of the more than 4,000 financial reports and budgets of state and local governments submitted each year to GFOAs professional recognition programs.
Gauthier is the editor of GFOAs governmental accounting, auditing, and financial reporting newsletter GAAFR Review and is a regular contributor to GFOAs magazine Government Finance Review. He also is the author of numerous GFOA publications, includingGovernmental Accounting, Auditing, and Financial Reporting (Blue Book), Evaluating Internal Controls: A Local Government Managers Guide, and many titles in GFOAs Elected Officials Guide series.
Before joining GFOA, Gauthier served as the research and technical review manager for the Tennessee Division of State Audit in Nashville. Gauthier received his BA degree from the University of Wisconsin at Milwaukee. He holds an MA degree from the University of Wisconsin Milwaukee, and both an MA and Ph.D. from Vanderbilt University. He is a certified public accountant and a member of the American Institute of Certified Public Accountants and the Illinois CPA Society.