Internal Controls - Theory and Practice

CATEGORY: Accounting & Auditing

COURSE ID: CPICTP, VERSION 6.00

(186)

Online & Mobile

6 CPE Credits

Level: Basic

With internal control issues gaining attention in recent years, practitioners should be well versed in this area. This course discusses the important role internal control plays in achieving fair and accurate financial statements. It reviews the laws and regulations that focus on activities designed to meet objectives related to the accuracy of financial reporting. This program provides a review of the origins and development of the COSO internal control model. It has been updated to reflect recent revisions in the COSO internal control Framework, and will cover the definition, objectives, and elements of internal control. Current regulations require assessments by management and auditors on the design and operational effectiveness of controls. To assist practitioners with these requirements, this program will describe the five components of internal control, along with the seventeen principles, and accompanying points of focus, that relate to each of the components.

This basic level course is most beneficial to professionals new to this topic who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic.

6 Credits

$99.00

Online & Mobile

Add to Cart Preview

Accreditation Information

NASBA Delivery QAS Self-Study

NASBA Field of Study Auditing 6 hours

NASBA National Registry of CPE SponsorsYes

NASBA Publication Revision Date 03/2025

Other Certifications

NY Credits : 6.0
TX Credits : 6.0

Details by Jurisdiction

Format :Online & Mobile

Internal Controls - Theory and Practice

Accreditation Information

Learning objectives

Course outline

Requirements