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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

This webcast will assist firms with ensuring the proper audit approach is properly designed to meet auditing standards AU-C 315 and 330. In addition, this course will emphasize how proper evaluation of internal controls and the control risk factor impacts the effectiveness and efficiency of audit engagements with small to medium sized clients.

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NASBA Field of Study




CPE Credits



Bob Dohrer, Carl R. Mayes Jr.


3 months

Product Number


 Part of Webcast Pass
 Business & partner 
Product Details

Why is it important to understand internal controls?

Are you an auditor engaged to audit a small- to medium-sized entity? If so, you may wonder why you are required to spend time on every audit dealing with internal control. This may seem like an exercise that is much more relevant in an audit of a larger entity, and you may question its usefulness when auditing your smaller clients. So, why is gaining an understanding of controls necessary?

In this webcast, you will learn about the impact internal control has on your audit engagements, the common misconceptions we’ve detected through Peer Review, and how to avoid them in your practice.

Quality Center and PCPS members receive additional savings

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Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or

Who Will Benefit
  • Financial statement auditors who perform audits of small- to medium-sized entities.
Key Topics
  • Defining what an internal control is
  • Determining which controls are relevant to the audit
  • Identifying auditor responsibilities regarding internal control
  • Illustrating how internal control affects the risk assessment procedures
  • Describing the impact internal control has on further procedures
Learning Outcomes
  • Recognize the definition of a control and what encompasses a client’s internal control.
  • Recall the intent of AU-C 315 and 330 and how the requirements should be interpreted.
  • Recognize your responsibilities when gaining an understanding of your client and their internal control.
  • Identify the impact of a client’s internal control on your risk assessment and the nature, timing and extent of further procedures.
More Details
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
Do you have an AICPA membership? Log in to apply your member discount.

Group ordering for your team

2 to 5 registrants

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6+ registrants

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Contact us
Bob Dohrer
Bob Dohrer is the Chief Auditor at the American Institute of Certified Public Accountants. Bob serves as an expert on US and international auditing and attestation standards and leads Professional Standards teams in the delivery of high-quality, innovative audit, attest, quality control, review, compilation and preparation standards. Bob provides strategic direction to the Auditing Standards Board (ASB) and the Accounting and Review Services Committee (ARS), in partnership with their Chairs. He works with the ASB in identifying and developing new, innovative and transformational auditing standards that encourage the use of technology in the financial statement audit and in visioning how the audit might change as technology advances. Bob represents the AICPA and participates in leadership and activities of the Committee of Sponsoring Organizations (COSO), The International Auditing and Assurance Standards Board (IAASB) and The U.S. Standard-Setting Coordinating Committee (AICPA-PCAOB-GAO), with the ASB chair, promoting collaboration and uniformity. Prior to joining the AICPA in October 2018, Bob was RSM International Limited’s Global Leader - Quality & Risk, based primarily in RSM’s Executive Office in London. Bob had overall responsibility for the global network’s audit and other attest services policies, procedures and guidance. Prior to joining the RSM Executive Office in March 2012, Bob served as the RSM US LLP’s (formerly McGladrey) Director of Assurance Services and International Assurance Services Practice Leader and served a broad range of clients. Bob has twenty-nine years of experience in public accounting, all with RSM and McGladrey. Bob is the immediate past chair of the AICPA’s Assurance Services Executive Committee (ASEC) and in that role led the AICPA through recent efforts related to SOC, cybersecurity, sustainability and use of emerging technologies. Bob also served two terms on the ASB. Internationally, Bob is a member of the IAASB, where he serves as Chair of the Data Analytics Working Group, Co-Chairs the Group Audits Task Force and is a member of the Quality Control Task Force. Prior to being appointed to the IAASB, Bob served two terms as Chair of the Forum of Firms. Bob graduated from the University of South Dakota with a Master of Professional Accountancy degree and from Black Hills State University with a Bachelor of Science degree in accounting.
Carl R. Mayes Jr.
Carl Mayes is the Associate Director of CPA Quality and Evolution. He is the project lead for the AICPA’s Enhancing Audit Quality (EAQ) initiative and manages the CPA Evolution effort. Before working on the EAQ initiative, Carl served on the AICPA Peer Review team and helped develop the AICPA Not-for-Profit Section. Carl is a licensed CPA in North Carolina and worked as an auditor for regional and local public accounting firms before joining the AICPA.

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