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DTSTAMP:20260519T162423Z
DTSTART:20260528T190000Z
DTEND:20260528T204800Z
SUMMARY: Internal Control Fundamentals
DESCRIPTION: AU-C Section 315 requires the auditor to gain an understanding of the entity and its environment and the entity's internal controls in order to design appropriate audit procedures. This course will review the key requirements of COSO which is one of the most widely used internal control frameworks. We'll also review the limitations of internal controls. Additionally\, this course will introduce the risk assessment process and the various audit procedures to evaluate controls and to determine whether to test the operating effectiveness of controls. \n  
Delivery Method: Individual webcast\n    CPE Credit: 2\n  Program Level: Basic                                                                      \n  
CLASS:PUBLIC
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