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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. 

Objectives

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

Highlights

  • COSO
  • Yellowbook
  • Auditing

Event Code:

6817165

2 CPE Credits
Auditing: 2 Credits

Registration

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

Online registration for this course is currently closed. To register for this course, please call us at (800) 292-1754.

Saturday, April 19th

9:00am to 10:48am

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Instructor

Jaclyn Veno