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24WA-3060: The Role of Internal Control in the Risk-Based Audit (Webinar)

If you have questions about this event, please call us at 952-831-2707.

Wednesday, June 19, 2024
9:00am - 12:40pm Central Time
4 CPE (4 technical)

Alternate dates & more options

  • Monday, August 5, 2024 - Webinar
  • Wednesday, August 21, 2024 - Webinar
  • Wednesday, September 11, 2024 - Webinar
  • Tuesday, September 24, 2024 - Webinar
  • Thursday, October 3, 2024 - Webinar
  • Friday, October 18, 2024 - Webinar
  • Saturday, November 9, 2024 - Webinar

This program explores the role of client internal controls for balancing efficiency and effectiveness in a risk-based audit. We offer practical insights regarding an auditor's assessment of the risk of material misstatement when auditing financial statements of non-issuers, with particular emphasis on internal controls of small-to-medium clients.

Major subjects

  • Specific matters auditors should consider when obtaining and documenting an understanding of the client's internal control system
  • Development of a tailored audit approach that considers the potential reliance on internal controls
  • Guidance for establishing an adequate basis for reliance on internal controls of less formal, smaller clients

Learning objective(s)

  • Identify minimum understanding and documentation requirements if the auditor does not intend to rely on internal controls
  • Recognize internal controls of less-sophisticated, small-to-medium sized audit clients
  • Utilize identified internal controls for an efficient, risk-based approach to audits conducted in accordance with generally accepted auditing standards
  • Document your procedures and related conclusions

Who should take this program?

CPAs in public practice or members in industry


Our records indicate you are a nonmember. If you register, you will be charged $129.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.
Standard Member Fee $129.00
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More program information

Instructor Dr. Christopher Harper, CPA, MBA
Location Online
of study
Accounting & audit
of study
Auditing - Technical (4.0)
Level Intermediate
Format Group Internet Based
Sponsor Business Professionals' Network, Inc.
NASBA ID#: 107810
Prerequisites Prereq. Basic working knowledge of financial statements
Receive a full refund if you cancel at least four business days before the event start date. Learn more

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If you have questions about this event, please call us at 952-831-2707.