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VERSION:2.0
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UID:601177imp
DTSTAMP:20260507T180957Z
DTSTART:20260724T190000Z
DTEND:20260724T204800Z
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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