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Obtaining an Understanding of Internal Control

 Various
 
1.0
Registration is Open
Member Price
$75.00 Regular Registration
Your Price
$89.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Wed, 06/25/2025 from 2:00 pm to 3:00 pm
 Wed, 09/24/2025 from 4:00 pm to 5:00 pm
 Wed, 10/15/2025 from 10:00 am to 11:00 am
 Mon, 12/29/2025 from 1:00 pm to 2:00 pm
 Mon, 04/20/2026 from 9:00 am to 10:00 am
Designed For:

Financial statement auditors Internal auditors Entity management involved in financial statement audits

Prerequisite:

None

Understand internal control
Understand internal control in risk assessment as required by GAAS. Gain an overview of internal control and related key aspects so that you recognize auditor and management roles and responsibilities related to internal control and procedures involved in understanding an entity's internal control in a risk assessment.

Delivery Method: Individual webcast
CPE Credit: Auditing
Program Level: Basic

This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by AICPA.

Objectives

  • Recognize the importance of understanding internal control.
  • 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.

Speakers

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.