April 8, 2024


2 Total CPE Credits


Audit 303: Internal Controls - Required Communications

  • Instructor

    Jennifer Louis

Learning Objectives

Upon completion of this course, you will be able to...

  • Identify what, when, and to whom to communicate identified deficiencies in internal control during the financial statement audit
  • Choose how to categorize the severity of identified deficiencies
  • Determine how to draft written communications in a way that will increase the likelihood of corrective action
  • Distinguish the importance of making value-added business advice to clients a priority
  • Determine how to anticipate and prevent issues that could negatively impact clients

Major Topics

The major topics covered in this course include:

  • The required communication of internal control matters noted on an audit
  • Evaluating the severity of identified deficiencies, including consideration of qualitative considerations
  • Importance of placing a priority on being a value-added business advisor
  • Anticipating and preventing internal control issues related to reliable financial reporting, operational efficiency or compliance
  • Components of a well-written internal control comment
  • Better writing tips and techniques

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • A&A

Advanced Preparation


Intended Audience

Accountants who are responsible for drafting internal control related matters noted in an audit


CPA Crossings

Register For This Event

  • ASCPA Member

    $ 89 89
  • ASCPA Non-Member

    $ 139 139
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