Testing the Operating Effectiveness of Internal Controls

CATEGORY: Accounting & Auditing

COURSE ID: W773T, VERSION 1.00

(190)

Webinar

1 CPE Credits

Focusing on small to medium size entities, this webinar explains the basics of testing the operating effectiveness of internal controls. Topics include determining when to test operating effectiveness, designing tests of operating effectiveness, executing those tests, identifying operating deficiencies and responding to results.

Who should attend: Audit staff, associates, seniors, supervisors, managers, and partners, sole proprietors, peer reviewers, controllers, chief financial officers, and accounting managers.

Instructor: Christopher K. Martin, CPA

Instructor assignments are fluid and subject to change.

Registration for this event has ended. Please either [search] for an open course or event or contact a salesperson at 844-245-5970 for more information or other options.

PrerequisitesUnderstanding of GAAS requirements to “understand” internal controls, and knowledge of auditing

Advanced Preparation None

System Requirements

Minimum supported systems require:

You must use a computer to join the webinar
A laptop or desktop computer running Microsoft Windows 10 or later
(64-bit with at least 8GB of RAM recommended)
The latest available version* of one of the following Internet browsers: Mozilla Firefox, Google Chrome, or Microsoft Edge

Additional requirements:

A minimum screen resolution of 1024 x 768 pixels
High-speed Internet connection
The latest available version* of Adobe Reader or other application capable of natively opening PDF documents

Notes:

Use of a cell phone is not recommended or supported.
Devices other than Windows-based desktops, and laptops may work but are not supported (tablet users may not hear the participation alert for online webinar events).
Apple Mac OS/X is not supported; however, OS/X systems capable of running the latest version of one of the listed browsers should work.

*“Latest available version” includes versions released within the past six-months

Testing the Operating Effectiveness of Internal Controls

Accreditation Information

Learning objectives

Course outline

Requirements