Understanding and Creating an Internal Control System
Description
Objective
After attending this session you will be able to... Distinguish key internal control concepts, including the four types of internal control: preventive, detective, deterrent and compensating Identify ways to create strong internal controls Identify reasons that control measures are required, such as to deter fraud or reduce operational inefficiencies Determine why the control environment is important as implementation efforts are ongoing Apply COSO Framework concepts to three segments of an organization's technology infrastructure that must be controlled.
Attendee Information
Karl Egnatoff, CPA.CITP
Required Knowledge
An understanding of Internal Control concepts
Who Should Attend
Accounting and other business professionals that would like to have an understanding of internal controls for business entities.
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.