CPE Self-Study

IT Risks and Controls in Current and Emerging Environments

  • $99.00-$129.00
    IT Risks and Controls in Current and Emerging Environments Online Access Product #: 156553
    AICPA Member: $99.00
    Non-Member: $129.00
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    Product #: GT-ITRC

Accounting transactions and other types of processing are conducted in a variety of information technology environments. These IT environments could be traditional, such as local area networks, or emerging, such as cloud and mobile computing.

This CPE course covers the risks and internal controls that are common to all IT environments in both large and small entities, as well as IT internal controls and risks that are unique to environments of varying levels of complexity.

In addition, the course will cover the following topics: Trust services, Service Organization Control Reports®, the Internet, cloud and mobile computing, testing procedures, management controls, electronic evidence, COSO IT controls, and the most recently ranked top technologies.

Learning Objectives

This course will prepare you to:

  • Identify internal control components and main points regarding technology general controls per COSO's 2013 Internal Control-Integrated Framework
  • Recall applicable auditing standards related to IT considerations in a system of internal control
  • Recall IT general control concepts
  • Recognize the impact of weaknesses in general controls on various sized entities, specifically, smaller, less complex entities
  • Identify the relationship between manual and IT application controls
  • Recall key definitions, components, and risks relating to information technology environments
  • Recall examples of common e-commerce risks and related controls
  • Identify risk assessment procedures applicable to IT during an audit
  • Identify risks related to cloud and mobile computing and methods to mitigate these risks

Key Topics

  • COSO framework and IT
  • Types of IT controls
  • IT application controls
  • Information technology environments
  • E-commerce, cloud computing, and trust services
  • Service Organization Control Reports and AU-C section 402
  • IT risk assessment and other auditing procedures
  • Cloud and mobile computing and other current topics

Who Will Benefit?

  • Auditors, managers, and internal auditors in nonpublic companies, not-for-profits, and government agencies


IMTA Section Members Receive 20% off!

When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout.

System Requirements

About the Authors

Glenn L. Helms, Ph.D., CPA, CISA, CIA, CFF, CITP

Greensboro, NC

Dr. Glenn L. Helms was the Arthur Young Fellow in IT Auditing at the University of Houston and has served as Director of Certification for the International Certified Information Systems Auditor program. He has served on numerous national and international academic and professional committees including the American Institute of Certified Public Accountant's Auditing Standards Board's Computer Auditing Subcommittee and its Specialized Accreditation Board.

Dr. Helms has presented over 2,000 professional seminars throughout North and South America, Europe, and Asia. He has published over 60 articles in a wide range of practitioner and academic journals. He has served on the editorial advisory boards of several national and international journals. His books address security, controls and fraud in a variety of environments. He has numerous years' experience in public accounting and serves as a consultant to various organizations including CPA firms, financial institutions, and large and small entities.

He has authored numerous CPE courses including - Internal Control Best Practices for Small- and Medium-Sized Entities, Purchasing, Inventory and Cash Disbursements: Common Frauds and Internal Controls, Revenue and Cash Receipts: Common Frauds and Internal Controls, Internal Control Essentials for Financial Managers, Accountants, and Auditors, Forensic Accounting Investigative Practices, Transaction Processing Controls Best Practices for Small- and Medium-Sized Entities, and IT Risk and Controls in Traditional and Emerging Environments Dr. Helms is a multiple year recipient of the Don Farmer Award, and also the Outstanding Discussion Leader Award from the AICPA for every year that the award has been presented. He has received similar awards from state societies and universities.

About the Publisher


About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.