Internal Control Fundamentals
Friday, April 17, 2026
10-11:50 a.m. Central
2 CPE (2 technical)
Course code: 26WA-0674
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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.
Major subjects
Learning objectives
-
Recognize the five components of COSO
-
Recall the limitations of internal controls
Who should take this program?
Pricing
|
Standard Member Fee |
$79.00
|
 Standard Nonmember Fee |
$79.00
|
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$79.00
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Instructor
Jaclyn Veno, CPA
Location
Online
Area
of study
Accounting & audit
Field(s)
of study
Auditing - Technical (2.0)
Level
Basic
Format
Group Internet Based
Sponsor
NASBA ID#: 107810
Prerequisites
Prereq.
None
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business
days before the event start date.
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