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DTSTAMP:20260529T163608Z
DTSTART:20270304T220000Z
DTEND:20270304T234800Z
SUMMARY: Internal Control Fundamentals (2 hours)
DESCRIPTION: AU-C Section 315 requires the auditor to gain an understanding of the entity and its environment and the entity's internal controls in order to design appropriate audit procedures. This course will review the key requirements of COSO which is one of the most widely used internal control frameworks. We'll also review the limitations of internal controls. Additionally\, this course will introduce the risk assessment process and the various audit procedures to evaluate controls and to determine whether to test the operating effectiveness of controls. \n  
 YELLOW BOOK: Qualifies for Yellow Book CPE based on your unique audited entity. 
CLASS:PUBLIC
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