Obtaining an Understanding of Internal Control
Monday, April 20, 2026
8-9 a.m. Central
1 CPE (1 technical)
Course code: 26WI-0028
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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.
Major subjects
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Various definitions and aspects of internal control, including separation of duties and safeguarding of assets
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Key aspects of internal control from various organizations, such AS COSO, SEC, and PCAOB
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Factors to consider, for Example, industry, regulation, and nature of the entity
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Risk assessment procedures, namely inquiry, analytical procedures, and observation and inspection, as well as brainstorming
Learning objectives
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Recognize the importance of understanding internal control
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Recall factors and procedures that anaAuditor should consider When obtaining an understanding of the entity and its environment, including internal control
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Recall definitions and key aspects of internal control from various organizations
Who should take this program?
- Financial statement Auditors, internal auditors, entity management involved in financial statement audits
Pricing
|
Standard Member Fee |
$75.00
|
 Standard Nonmember Fee |
$89.00
|
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Instructor
Renee Rampulla, CPA, CGMA
Location
Online
Area
of study
Accounting & audit
Field(s)
of study
Auditing - Technical (1.0)
Level
Basic
Format
Group Internet Based
Sponsor
NASBA ID#: 112891
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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