Now available: purchase a #MarylandCPAProud face mask and support the MACPA Educational Foundation! BUY NOW

Obtaining an Understanding of Internal Control

Description

What is internal control and why do you need an understanding of it? This course explains the importance of understanding internal control in risk assessment as required by GAAS. It provides an overview of what internal control is and related key aspects so that the auditor and management can recognize their roles and responsibilities related to internal control.

Learning Objectives

·Recall factors and procedures that an auditor should consider when obtaining an understanding of the entity and its environment, including internal control. · Recall definitions and key aspects of internal control from various organizations.

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

Financial statement auditors and entity management involved in financial statement audits

Prerequisites

None

Advanced Preparation

None

Location
Online
Event Information
When
Oct 25, 2021
9:00 am - 10:00 am EDT
Location
Online
Total CPE Credits
1
Format
Webcast Replay

MEMBER


$ (% off)
$59.00

NON-MEMBER


$ (% off)
$69.00
Become A Member

Register for this Event

Obtaining an Understanding of Internal Control


Loading
Your browser is out-of-date!

Update your browser to view this website correctly.

Update my browser now

×