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Evaluating Internal Controls

Provider: Becker Professional Education

Length: 149

Auditing 2.5 CPE Credits Basic QAS self study
<p>This course will be an overview of:</p> <ul> <li>The importance of each of the key components of a sound system of internal controls over financial reporting, regardless of an entity&rsquo;s nature, size, complexity, or current operating environment</li> <li>Understanding the critical role of information technology (IT) general and application controls in reliable financial reporting, especially in the current operating environment</li> <li>Identifying and evaluating the sufficiency of key controls to satisfy an entity&rsquo;s control objectives, especially smaller entities with fewer resources</li> </ul>

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