Internal Control Fundamentals
Total Credits: 2 including 2 Auditing- Technical
- Average Rating:
- 0
- Categories:
- ACPEN Industry Institute | Yellow Book | Accounting and Auditing
- Speaker:
- Jaclyn Veno, CPA
- Course Levels:
- Basic
- Duration:
- 2 Hours
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.
Basic Course Information
Learning Objectives- Recognize the five components of COSO
- Recall the limitations of internal controls
Major Subjects
- COSO
- Yellowbook
- Auditing
Course Materials
| IMPORTANT CPE Credit Instructions Read Before Webcast Updated 2025 (434.2 KB) | Available after Purchase | ||
| Internal Control Fundamentals Handout (3.1 MB) | Available after Purchase | ||
Dates
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Thu, May 29, 2025 - 12:00 PM to 1:48 PM CDT
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Thu, Jun 05, 2025 - 6:00 PM to 7:48 PM CDT
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Mon, Jun 16, 2025 - 4:00 PM to 5:48 PM CDT
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Thu, Jun 26, 2025 - 8:00 AM to 9:48 AM CDT
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Mon, Jul 07, 2025 - 10:00 AM to 11:48 AM CDT
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Sat, Jul 26, 2025 - 12:00 PM to 1:48 PM CDT
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Wed, Aug 06, 2025 - 2:00 PM to 3:48 PM CDT
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Mon, Aug 18, 2025 - 4:00 PM to 5:48 PM CDT
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Thu, Sep 11, 2025 - 8:00 AM to 9:48 AM CDT
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Fri, Sep 26, 2025 - 10:00 AM to 11:48 AM CDT
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Thu, Oct 09, 2025 - 12:00 PM to 1:48 PM CDT
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Wed, Oct 22, 2025 - 2:00 PM to 3:48 PM CDT
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Fri, Nov 07, 2025 - 4:00 PM to 5:48 PM CST
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Thu, Nov 20, 2025 - 8:00 AM to 9:48 AM CST
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Wed, Dec 03, 2025 - 10:00 AM to 11:48 AM CST
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Thu, Dec 11, 2025 - 6:00 PM to 7:48 PM CST
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Sat, Dec 20, 2025 - 2:00 PM to 3:48 PM CST
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Wed, Jan 14, 2026 - 4:00 PM to 5:48 PM CST
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Thu, Jan 22, 2026 - 8:00 AM to 9:48 AM CST
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Tue, Feb 03, 2026 - 10:00 AM to 11:48 AM CST
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Sat, Feb 14, 2026 - 12:00 PM to 1:48 PM CST
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Tue, Mar 03, 2026 - 2:00 PM to 3:48 PM CST
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Tue, Mar 17, 2026 - 4:00 PM to 5:48 PM CDT
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Wed, Apr 08, 2026 - 8:00 AM to 9:48 AM CDT
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Fri, Apr 17, 2026 - 10:00 AM to 11:48 AM CDT
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Additional Info
Basic Course Information
Prerequisites NoneAdvanced Preparation None
Designed For
Accounting Professionals
Original Recording Date 02/2025
Yellow Book Yes
Course Developer Galasso Learning Solutions
Date Added to Catalog 2/2025
Additional Information
Complaint Resolution PolicyPlease contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement
Business Professionals' Network, Inc. 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
Instructional Delivery Method
Group Internet Based
Course Registration Requirements
Online Registration
Refund/Cancellation Policy
Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.