CPE Course Surgent's Fundamentals of Internal Controls On-Demand Webcast

Location Webinar

Member Price $89.00
Non-member Price $119.00

Curriculum Auditing

Field of Interest

Level Beginning

Designed For

Professionals new to evaluating the design and implementation of internal control

Objective

Learning Objectives:

  • Discuss the evolution of Internal Controls
  • Discuss the five of the COSO Internal Control – Integrated Framework
  • Document the auditor’s understanding of a systems description narrative
  • Understand the requirements when systems are outsourced to a third party
  • Identify controls that are responsive to the risk of fraud

Highlights

Major Topics:

  • Gaining an understanding of the evolution of internal controls
  • Components of the COSO Internal Control – Integrated Framework
  • Approaches for documenting and evaluating the design and implementation of internal control over financial reporting
  • Critical elements of entity-level and transactional-level controls covering all assertions
  • Internal controls that are responsive to the risk of fraud
  • Case studies related to identifying deficiencies in internal control documentation

Instructors

Prerequisites

None

Developer

Surgent McCoy CPE, LLC

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