Documenting Internal Control
Provider: AICPA
Length: 50 minutes
Auditing
1 CPE Credits
Basic
QAS self study
Documenting internal controls
Familiarize yourself with commonly used documentation tools, such as narratives, flowcharts, internal control questionnaires and control matrixes. Walk through COSO’s internal control template used to document an assessment of a system on internal control.
Who Will Benefit
Financial statement auditors, internal auditors and entity management involved in financial statement audits
Key Topics
- Documentation tools such as internal control questionnaires, narratives, flowcharts and control matrixes
- Auditor considerations for documenting internal controls in a risk assessment
- Documentation of an assessment of internal control
Familiarize yourself with commonly used documentation tools, such as narratives, flowcharts, internal control questionnaires and control matrixes. Walk through COSO’s internal control template used to document an assessment of a system on internal control.
Who Will Benefit
Financial statement auditors, internal auditors and entity management involved in financial statement audits
Key Topics
- Documentation tools such as internal control questionnaires, narratives, flowcharts and control matrixes
- Auditor considerations for documenting internal controls in a risk assessment
- Documentation of an assessment of internal control