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Take Control of Your Audit: Avoid Common Internal Control Missteps
Audit & Assurance

Take Control of Your Audit: Avoid Common Internal Control Missteps

Test your client's defenses. Learn how to correctly audit and evaluate internal controls to fortify an organization's risk assessment strategy.

$109 - $131
Do you have an AICPA membership? Log in to apply your member discount.



NASBA Field of Study




CPE Credits



Carl R. Mayes Jr., Jennifer Burns


Product Number


 Business & partner 
Product Details

Conduct risk assessment the right way

Regardless of the size of your client or audit budget, there are specific requirements in accounting standards and generally accepted auditing principles (GAAP) related to auditing internal control for risk assessment purposes.

Learn about the impact internal control has on your audit engagements and how to avoid common audit missteps identified through our peer review.

You will learn

  • The audit risk model
  • Auditor responsibilities in risk assessment
  • How to correctly evaluate internal control
  • The relationship between AU-C 315 and AU-C 330

Key Topics

  • The audit risk model
  • Key steps in evaluating internal control
  • Missteps in evaluating internal control
  • Linkage between AU-C 315 and AU-C 330

Learning Outcomes

  • Recall the definitions of control, control risk, and what encompasses a client’s internal control.
  • Recall the intent of AU-C section 315A, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, and AU-C section 330, Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained, including the interpretation of requirements.
  • Recognize auditors’ responsibilities when gaining an understanding of a client and their internal control.
  • Recognize the impact of a client’s internal control on the risk assessment and the nature, timing, and extent of further procedures.

Who Will Benefit

  • Practitioners who perform audit engagements
Credit Info
CPE Credits
NASBA Field of Study
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
2 hrs
For more information, please refer to CPE requirements and NASBA sponsorship information
Do you have an AICPA membership? Log in to apply your member discount.
AICPA Members

Group ordering for your team

2 to 5 registrants

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6+ registrants

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

Contact us
Carl R. Mayes Jr.
Carl Mayes is the AICPA’s Senior Director – Audit and Accounting Quality. Carl oversees the AICPA’s audit-related offerings, including learning, publications, and conferences. He is responsible for the Enhancing Audit Quality (EAQ) initiative and AICPA Not-for-Profit Section. He previously directed the CPA Evolution initiative, which is transforming the path to CPA licensure, and served on the AICPA Peer Review team. Carl is a licensed CPA in North Carolina and a Certified Association Executive. Before joining the AICPA, he worked as an auditor for regional and local public accounting firms.
Jennifer Burns
Jennifer Burns, CPA is the Chief Auditor at the Association of International Certified Professional Accountants. Jennifer serves as the Association’s leading expert on U.S. and international auditing and attestation standards and leads its professional standards team in the delivery of high-quality innovative audit, attest, quality control, review, compilation, and preparation standards. Jennifer provides strategic direction to the AICPA U.S. Auditing Standards Board (ASB) and the U.S. Accounting and Review Services Committee (ARSC), in partnership with their chairs. She works with the ASB in identifying and developing innovative and transformational standards that encourage the use of technology in the audit and in visioning how the audit might change as technology advances. Prior to joining the AICPA in January 2021, Jennifer was a partner in the national office for Deloitte & Touche LLP where she focused on regulatory, standard-setting and quality matters impacting the performance of audits. In this role, she regularly interacted with standard-setting and regulatory entities including the PCAOB, SEC, IAASB and COSO, representing the views of the firm. Most recently she applied her passion and expertise for audit innovation to oversee the development of tools and methodologies that facilitated the delivery of audit and attestation services. She transformed the firm’s and profession’s approaches to emerging areas of assurance and developed guidance and thought leadership on other critical issues, including internal control, third-party assessments, sustainability, blockchain and artificial intelligence. From 2004-2006, Jennifer served as a professional accounting fellow in the SEC’s Office of the Chief Accountant where she focused on professional practice matters, including issues related to the implementation of the Sarbanes-Oxley Act of 2002. Jennifer graduated cum laude from Claremont McKenna College in Claremont, CA and is a CPA in California and Nevada.

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Take Control of Your Audit: Avoid Common Internal Control Missteps
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Feb 15, 2023
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