March 15, 2024


8 Total CPE Credits


Understanding and Creating an Internal Control System

  • Instructor

    Karl Egnatoff

Learning Objectives

After attending this session you will be able to...

  • Distinguish key internal control concepts, including the four types of internal control: preventive, detective, deterrent and compensating
  • Identify ways to create strong internal controls
  • Identify reasons that control measures are required, such as to deter fraud or reduce operational inefficiencies
  • Determine why the control environment is important as implementation efforts are ongoing
  • Apply COSO Framework concepts to three segments of an organization's technology infrastructure that must be controlled.

Major Topics

The major topics covered in this course include:

  • Underlying concepts of internal control
  • Defining where and why controls, policies and procedures are needed
  • Legacy control measures that are still important for businesses today
  • Creating control measures that address the use and protection of technology

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • A&A

Advanced Preparation


Intended Audience

Accounting and other business professionals that would like to have an understanding of internal controls for business entities.


CPA Crossings

Register For This Event

  • ASCPA Member

    $ 239 239
  • ASCPA Non-Member

    $ 289 289
    Your Price

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