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New Staff: Introduction to Internal Controls
Audit & Assurance
CPE Self-study

New Staff: Introduction to Internal Controls

This CPE course, designed for new staff, discusses the COSO internal control framework and the auditor's responsibilities for internal control over financial reporting.

$89 - $109
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Auditing

Level

Basic

CPE Credits

1.5

Author(s)

Lynford Graham, Tom Noce

Availability

1 year

Product Number

161092

 View  
 Business & partner 
Product Details

This CPE course can be purchased individually or as part of the Audit Staff Essentials - New Staff: Practical Application staff training bundle.

Gain an understanding of the COSO Internal Control—Integrated Framework and the concept of internal control over financial reporting, which will be part of your work environment whether you are in public accounting, corporate, government, not-for-profit, or private entity auditing.

Understand the role of personal certifications regarding internal control under the SarbanesOxley Act.

Be up to date on expanded discussions of the COSO Points of Focus, a critical tool in evaluating the COSO Framework as well as an introduction to IT General Controls.

Who Will Benefit
  • Recently onboarded staff
  • First-year staff
  • Firms that want consistent training and level setting
Key Topics
  • Overview of auditor requirements regarding ICFR
  • The COSO framework today
  • How the components fit together
  • Walk-throughs
Learning Outcomes
  • Identify auditor requirements regarding the COSO framework and its major elements.
  • Recall the relationship between risk assessment and internal control assessment.
  • Recall the steps in the process of a walkthrough of controls on an engagement.
Credit Info
CPE Credits
Online
1.5
NASBA Field of Study
Auditing
Level
Basic
Prerequisites
None
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
$109.00
AICPA Members
Online
$89.00

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
Lynford Graham
CPA, Ph.D., CFE
Lynford Graham, CPA, Ph.D., CFE is a CPA with more than 35 years of audit practice and policy development experience. He is a visiting professor of accountancy at Bentley University in Waltham MA. Dr. Graham is a member of the AICPA and a past member of the Auditing Standards Board. He chaired the task forces for AICPA Guides Assessing Audit Risk and Audit Sampling. He is also the chair of the Auditing Revenue Task Force for the AICPA Guide on Revenue Recognition. He was a partner and National Director of Audit Policy for BDO, LLP. Prior to that, Dr. Graham was an associate professor at Rutgers University. Before Rutgers, he was a national accounting and SEC consulting partner at Coopers & Lybrand, responsible for technical issues research, auditing research, and sampling. A Certified Fraud Examiner, in 2002, he received the Distinguished Service Award from the auditing section of the AAA. He is a co-author of several award-winning academic research papers. Dr. Graham holds an MBA and Ph.D. from the University of Pennsylvania, (Wharton School). He is the editor of Accountants' Handbook, 12th Edition (Wiley, 2012) and Internal Control: Audit and Compliance (Wiley, 2015).
Tom Noce
CPA, CFE
Tom Noce, CPA, CFE is a CPA licensed in California and New Jersey with over 37 years of experience in the field of public accounting, including eight years as a partner in a midsized firm. He is a graduate of Rutgers University. Tom began his independent practice in September 2003. His primary industry focus is in audit, accounting, and taxation services for construction and real estate clients. Tom is also a Certified Fraud Examiner and provides fraud prevention and detection, forensic accounting services, and litigation support to clients in a number of industries. As an experienced author, instructor, and lecturer, Tom writes and teaches continuing professional education for CPAs. He chaired the 1st and 2nd Annual Fraud Conferences and 1999 and 2000 Audit and Accounting Conferences, sponsored by the California CPA Education Foundation. Since 1999, he has authored and presented more than 15 courses for the California CPA Education Foundation, the AICPA, and other providers. Tom was honored with the California CPA Education Foundation’s Award for Instructor Excellence in 2004 & 2010. Tom lives and practices in Palm Springs, California. He is an accomplished woodworker and enjoys spending his spare time in his workshop.
Accessibility

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New Staff: Introduction to Internal Controls
Select from the following options:
Online
$109.00
Nonmember Price
$109.00
Price excluding sales tax
$109.00
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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