April 3, 2025


Webinar


2 CPE

Audit 106: Internal Control Fundamentals - Evaluating Design

April 3, 2025
Webinar
2 CPE

Audit 106: Internal Control Fundamentals - Evaluating Design

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    Instructor

    Jennifer
    Louis

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Learning Objectives

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

    • Recognize how to properly obtain an understanding of the entity and its environment, including internal control in order to properly assess risk of material misstatement
    • Identify the COSO Internal Control
    • Integrated Framework
    • Recall important considerations in documenting a systems description narrative
    • Recognize how to evaluate internal control design and implementation for deficiencies and how to apply insights to the process of assessing risk of material misstatement

Major Topics

  • The major topics covered in this course include:

    • Responsibilities for gaining an understanding of the entity and its environment
    • The inter-relationship of the five foundational components of the COSO Internal Control
    • Integrated Framework
    • Various methods for documenting and evaluating the design and implementation of internal control over financial reporting
    • Identifying critical elements of entity-level and transactional-level controls
    • Case studies related to identifying deficiencies in internal control documentation

CPE Credits Available

2 CPE
2
Auditing

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • A&A

Advanced Preparation

None

Intended Audience

Professionals responsible for evaluating the design and implementation of internal control

Provider

CPA Crossings, LLC

Register For This Event

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  • ASCPA Non-Member

    $ 139 139
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