Internal Control Fundamentals
Online
2.00 Credits
Member Price $79.00
Non-Member Price $109.00
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
Designed For
Accounting Professionals
Prerequisites
None
Preparation
None
Notice
Your webinar can be accessed via https://ctcpas.acpen.com/Account/login. If you do not have an ACPEN account, please sign up for an account using the email address you have on file with CTCPA.
Non-Member Price $109.00
Member Price $79.00