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2024 Internal Control Fundamentals

Overview

AU-C Section 315 requires the auditor to gain an understanding of the entity and its environment and the entity's internal controls in order to design appropriate audit procedures. This course will review  the key requirements of COSO which is one of the most widely used internal control frameworks. We'll also review the limitations of internal controls. Additionally, this course will introduce the risk assessment process and the various audit procedures to evaluate controls and to determine whether to test the operating effectiveness of controls. 

Prerequisites

None

Objectives

  • Describe the five components of COSO
  • Recall the limitations of internal controls

Highlights

  • Risk Assessment
  • Internal Controls
  • COSO

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Materials are generally available 3 days in advance of an event. Once you have downloaded the manual, we are unable to cancel your registration.

Event Code:

5905797

2 CPE Credits
Auditing: 2 Credits

Registration

Member Price:
$79
Non-member Price:
$109

Registration is open through 01/21.

Tuesday, January 21st

2:00pm to 4:00pm

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Instructor

Melisa Galasso