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Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors

Author/Moderator: Glenn Helms, PhD, CPA, CIA, CISA, CFF, CITP
Publisher: AICPA
Availability: Varies by Format (See Below)
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This CPE course helps financial managers, accountants and auditors  gain an understanding of Internal Control and the COSO framework  within business, government or nonprofit entities.

The course covers the components and principles of effective internal control and introduces you to basic tools used to document the accounting process. It will also help you identify the risks of errors and fraud in the accounting system,  the presence (or absence) of compensating controls, and provide practice in identifying key controls and control weaknesses.

Topics Discussed:

  • Components and principles of internal control
  • Concepts associated with the COSO framework
  • Management responsibilities vs. auditor responsibilities
  • Common significant accounting processes
  • Fraud risks for major classes of transactions
  • Tools and techniques used for internal control documentation

Learning Objectives:
This course will prepare you to:

  • Recall factors that an auditor should consider when obtaining an understanding of the entity and its environment, including internal control
  • Identify keys to success in designing a control environment with strong internal controls
  • Recall internal control objectives, components, and principles
  • Identify tools that can assist in the documentation of internal controls
  • Identify ways to obtain efficiencies and effectiveness in internal control in various types of smaller entities

Who Will Benefit?
Anyone in business, government or not-for-profits with duties critical to the system of internal control, including auditors, managers, supervisors, and accountants.

Prerequisite: None

Advance Preparation: None

Enhanced On-Demand Format
This enhanced on-demand format features audio and voice narration to keep you actively engaged with the course content. Additionally, updated course navigation allows you to easily move throughout the material. For your convenience, a PDF version of the text manual is included for download to use as a reference guide.

NASBA Field of Study: Auditing
Level: Basic
Recommended CPE Credit: Text: 7; On-Demand: 7
Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors
Text , 2016
Product# 731908
Availability: In Stock
AICPA Member:$129.00
Your Price:$169.00
Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors
CPE On-Demand 2016
Product# 159824
Availability: Online Access 1 Year
For registered users only
AICPA Member:$109.00
Your Price:$139.00
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