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Documenting Internal Control
Audit & Assurance
CPE Self-study

Documenting Internal Control

Explore the various tools used to document and assess internal controls

$49 - $59
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Auditing

Level

Basic

CPE Credits

1

Author(s)

Glenn L. Helms

Availability

1 year

Product Number

ICDOC21SSO

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 Business & partner 
Product Details

Documenting internal controls

Familiarize yourself with commonly used documentation tools, such as narratives, flowcharts, internal control questionnaires and control matrixes. Walk through COSO’s internal control template used to document an assessment of a system on internal control.

Who Will Benefit

Financial statement auditors, internal auditors and entity management involved in financial statement audits

Key Topics

  • Documentation tools such as internal control questionnaires, narratives, flowcharts and control matrixes
  • Auditor considerations for documenting internal controls in a risk assessment
  • Documentation of an assessment of internal control

Learning Outcomes

  • Identify controls in a process.
  • Identify the different tools used to document internal controls.
  • Recognize auditor considerations regarding documentation of internal controls.
  • Recall how to document an assessment of a system of internal control.
Credit Info
CPE Credits
Online
1
NASBA Field of Study
Auditing
Level
Basic
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$59.00
AICPA Members
Online
$49.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Instructors
Glenn L. Helms
Ph.D., CPA, CISA, CIA, CFF, CITP
"Dr. Glenn L. Helms was the Arthur Young Fellow in IT Auditing at the University of Houston and has served as Director of Certification for the International Certified Information Systems Auditor program. He has served on numerous national and international academic and professional committees including the American Institute of Certified Public Accountant’s Auditing Standards Board’s Computer Auditing Subcommittee and its Specialized Accreditation Board. Dr. Helms has presented over 2,000 professional seminars throughout North and South America, Europe, and Asia. He has published over 60 articles in a wide range of practitioner and academic journals. He has served on the editorial advisory boards of several national and international journals. His books address security, controls and fraud in a variety of environments. He has numerous years experience in public accounting and serves as a consultant to various organizations including CPA firms, financial institutions, and large and small entities. He has authored numerous CPE courses including – The Top Ten Fraud Schemes – How to Detect and Prevent Them, Purchasing, Inventory and Cash Disbursements: Common Frauds and Internal Controls, Revenue and Cash Receipts: Common Frauds and Internal Controls, Internal Control Essentials for Financial Managers, Accountants, and Auditors, Forensic Accounting Investigative Practices, and IT Risk and Controls in Traditional and Emerging Environments Dr. Helms is a multiple year recipient of the Don Farmer Award, and also the Outstanding Discussion Leader Award from the AICPA for every year that the award has been presented. He has received similar awards from state societies and universities. "
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Documenting Internal Control
Select from the following options:
Online
$59.00
Nonmember Price
$59.00
Price excluding sales tax
$59.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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