Log Out

Surgent's Properly Evaluating the Design and Operating Effectiveness of Internal Controls (EDIC)

 Currently available
21 / S-60127
Registration is Open
Member Price
$39.00 Regular Registration
Your Price
$40.95 Regular Registration
Designed For:

Anyone responsible for evaluating internal control design or operating effectiveness on a financial statement audit



An important internal control procedure includes both evaluating the design and implementation of internal controls, which is required on all financial statement audit engagements. An important internal control consideration includes whether to test the operating effectiveness of controls for control reliance, which should be considered as part of the risk assessment procedures to properly evaluate audit risk. Internal control is one of the most commonly misunderstood and misapplied aspects of the financial statement audit process, particularly given the recent significant changes in auditing standards. Mistakes in this area have the greatest likelihood of being identified as deficiencies in peer or regulatory review, but also directly impact audit efficiency.

Delivery Method: Download
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 Surgent McCoy.

Related Events

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.