ACPM: Internal control

The "ACPM: Internal Control" program aims to improve internal control specialists' qualifications. The program covers the key topics of creating an effective internal control system and managing its activities. It allows acquiring fundamental knowledge and skills in creating an IСS, analyzing business processes, conducting control procedures at the company, and the ability to timely eliminate deficiencies in the work of IСS.

It is suitable for internal control and audit specialists, economic security and risk management specialists, and financial specialists who want to deepen their knowledge in the field of internal control and expand their professional prospects.

Requirements for candidates

The certification program provides advanced training. Therefore, to pass it, it is desirable to have basic knowledge of auditing or finance.

Training program


  1. The concept of internal control. General requirements for the internal control system (ICS).
  2. Scales of the business and levels of maturity of the ICS.


  • Understanding the goals, objectives, and structure of the IСS.
  • Identification of the level of maturity of the ICS according to the organization's life cycle.
  • Knowledge of the main models of the construction of ICS in the organization.


  1. Regulation of internal audit.
  2. Methods and approaches to the organization of ICS.
  3. Construction of the ICS for the formation of financial statements.


  • Knowledge of various types of ICS models: COSO, COSO ERM, process-oriented, etc.
  • Understanding of processes and typical problems in the ICS organization.
  • Construction of IСS on the process of preparation of financial statements.
  • Corporate level control procedures.
  • Formalization and monitoring of the effectiveness of IСS.


  • Construction of ICS business process.
  • Risks and controls.
  • Evaluation of the effectiveness of the ICS.


  • Identification and assessment of risks at the level of business processes.
  • Carrying out control procedures of business processes.
  • Risk assessment and management.
  • Evaluation of the effectiveness of components of the IСS.

Skills after completing the program

As a result of preparation for the "ACPM: Internal control" diploma exam, the candidate has the following knowledge and skills:

  • Understanding the structure and principles of creating an internal control system.
  • Implementation of an effective system of internal control of the company taking into account international requirements.
  • Analysis of the company's activities to build control units.
  • Conducting control procedures in the company and timely identification of shortcomings of the established IСS.
  • Development of controls by identified risks and evaluation of the effectiveness of the IСS.
  • Application of effective and efficient ICS to ensure the reliability of financial information, implementation of decisions, reduction of risks, and increase of efficiency of operations.
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Exam and diploma

Knowledge control takes place on an online exam. The official "ACPM: Internal control" diploma exam is held monthly according to the schedule. Registration is required to participate in it.

The exam consists of a series of test questions. The total duration of the exam is 1 hour. The passing score is 60 (maximum score - 100 points).

The exam is conducted by administrators, and the completed assignments are checked and graded by ACPM-accredited instructors.

The exam result is sent by email after 2-3 weeks. If a passing score is 60 or above, the ACPM International Diploma is sent electronically with the results.

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