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Internal Control – Testing for Operating Effectiveness

Online

# of CPE Credits

2

Description

Properly designed and effectively operating internal control over financial reporting is critical for preventing, or detecting and correcting, material misstatement. This course describes how to satisfy the audit requirements related to taking a control reliance strategy by testing the operating effectiveness of internal controls, while promoting an effective and efficient financial statement audit.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Objective

After attending this presentation you will be able to...Discuss generally accepted audit requirements related to testing controls for operating effectivenessExplain how to evaluate the results of a control reliance test for operating effectivenessDescribe the use of Service Organization Control (SOC1) Reports on a financial statement auditIdentify the impact of a control reliance strategy on a detailed audit plan

Credit Types

  • Auditing: 2

Event Level:Basic
Event Code:WRX498625
Event Vendor:CPA Crossings, LLC
Fields of Study:Auditing
Other fields:
  • Yellowbook

Registration Fees

RegistrationTypePrice
Rebroadcast - General (2 hours)Members$100.00
Rebroadcast - General (2 hours)Non Members$225.00


CPE Sponsors LogoThe 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.