8.0 Credits

Review the COSO guidance on the components and principles of internal control and the essential tools used to document processes and controls. Also, discuss the identification of the risks of errors and fraud and consideration the presence (or absence) of related controls.


  • Recall factors that an auditor should consider when obtaining an understanding of the entity and its environment, including internal control.
  • Identify keys to success in designing a control environment with strong internal controls.
  • Recall internal control objectives, components, and principles.
  • Identify tools that can assist in the documentation of internal control.
  • Identify ways to obtain efficiencies and effectiveness in internal control in various types of smaller entities.

Major Topics

  • Components and principles of internal control
  • Concepts associated with the COSO framework
  • Management responsibilities vs. auditor responsibilities
  • Common significant accounting processes
  • Tools and techniques used for internal control documentation



Advanced Preparation



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Tuesday, December 1, 2020

General Sessions
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