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VERSION:2.0
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UID:601174imp
DTSTAMP:20260507T092103Z
DTSTART:20260709T170000Z
DTEND:20260709T184800Z
LOCATION: **Online**
SUMMARY: ACPEN: Internal Control Fundamentals
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  
CLASS:PUBLIC
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