Documenting Internal Control

Description

Documenting internal controls

Familiarize yourself with commonly used documentation tools, such as narratives, flowcharts, internal control questionnaires and control matrixes. Walk through COSO’s internal control template used to document an assessment of a system on internal control.

Learning Objectives

• Identify controls in a process.
• Identify the different tools used to document internal controls.
• Recognize auditor considerations regarding documentation of internal controls.
• Recall how to document an assessment of a system of internal control.

Major Topics

Documentation tools such as internal control questionnaires, narratives, flowcharts and control matrixes
• Auditor considerations for documenting internal controls in a risk assessment
• Documentation of an assessment of internal control

Provider
AICPA
Course Level
Basic
Professional Area of Focus
Accounting and Auditing
Accounting & Auditing
CPE Field of Study
Auditing
1
Who Should Attend

Financial statement auditors, internal auditors and entity management involved in financial statement audits

Instructor(s)
Glenn Helms
Prerequisites

None

Advanced Preparation

None

Location
Online – AICPA Platform
Event Information
When
Apr 25, 2023
2:30 pm - 3:30 pm EDT
Location
Online – AICPA Platform
Total CPE Credits
1
Format
Webcast Replay

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Documenting Internal Control


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