June 27, 2022


8 Total CPE Credits


Understanding and Creating an Internal Control System

Learning Objectives

  • Recognize key internal control concepts, including the four types of internal control: preventive, detective, deterrent and compensating
  • Explain how they would create strong internal controls
  • List reasons that control measures are required such as to deter fraud or reduce operational inefficiencies.
  • Explain the importance of the control environment as implementation efforts are ongoing
  • List three segments of an organizations technology infrastructure that must be controlled

Major Topics

  • 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
Accounting & Auditing

Things to Know About This Course


A basic understanding of Internal Control concepts.

Advanced Preparation


Intended Audience

CPAs, accounting and business professionals.


California Society of CPAs

This event has ended.