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’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’s control objectives, especially smaller entities with fewer resources</li>
</ul>