This page contains a list of the CPE Courses and Risk Briefs available through KLplus. In order to access these courses you must be a KLplus Subscriber. For more information, please contact a KnowledgeLeader administrator or upgrade your subscription today.
The following 31 items are displayed in alphabetical order.
Overview of the COSO Enterprise Risk Management Integrated Framework (KLplus CPE Course)
In any business, large or small, the ability to recognize, evaluate, and manage risk is vital for continued growth and for the stability and well-being of the enterprise. In 2004, COSO published a framework called the Enterprise Risk Management – Integrated Framework. This framework provides a way for companies to satisfy their internal control needs and to manage risk to create competitive advantage, optimize the cost of risk, and improve business performance.
CONTENT AREA: Internal Audit
TOPICS: Training & Development, COSO, Internal Audit, Internal Controls, Enterprise Risk Management, Entity-Level Control, Governance Risk & Compliance
Overview of the COSO Internal Control Integrated Framework (KLplus CPE Course)
To help auditors evaluate control systems, a number of control frameworks have been developed by different organizations. The COSO Internal Control-Integrated Framework is the most dominant control model in the US. The COSO model has been adopted as the generally accepted framework for internal control and is widely recognized as the definitive standard against which organizations measure the effectiveness of their systems of internal control.
CONTENT AREA: Internal Audit
TOPICS: Training & Development, COSO, Internal Audit, Internal Controls, Entity-Level Control, Process-Level Control
Performing the Physical Inventory (KLplus CPE Course)
In this course we will cover performing the physical inventory and the risks associated with this phase of the process.
CONTENT AREA: Industry & Process
TOPICS: Training & Development, Materials Management & Inventory
Planning the Physical Inventory (KLplus CPE Course)
In this course we will cover how to plan the physical inventory and the risks that are associated with this phase of the Physical Inventory Process.
CONTENT AREA: Industry & Process
TOPICS: Materials Management & Inventory, Training & Development
Process Mapping to Understand and Document Processes (KLplus CPE Course)
This course will provide an overview of process mapping, including its business utility and guidelines for creating and understanding different types of process maps.
CONTENT AREA: Internal Audit
TOPICS: Internal Audit, Process-Level Control, Training & Development
Testing Control Design and Operating Effectiveness (KLplus CPE Course)
This course is designed so that the learner will understand the nature of internal controls, how to test the effectiveness of the controls, how to evaluate the results of the tests, how to report results and how to seek professional guidance from the Institute of Internal Auditors.
CONTENT AREA: Internal Audit
TOPICS: Training & Development, Internal Audit, Internal Controls
The Effects of IFRS on Information Technology and Data Systems - KLplus CPE Course
This basic-level interactive training presentation is designed to describe the systems and information technology challenges associated with the International Financial Reporting Standards, or IFRS. The material covered here will help participants understand and prepare for the effects of conversion from Generally Accepted Accounting Principles, or GAAP, to the International Financial Reporting Standards with emphasis on Information Technology and Data Systems. By the end of this module, participants will have a better understanding of IFRS implementation, with specific focus on systems and data impact; managing financial reporting risk; conversion solutions; and data management and enterprise resource planning applications.
CONTENT AREA: IFRS
TOPICS: IFRS, International Financial Reporting Standards
Using Sampling for Internal Audit Testing (KLplus CPE Course)
This course will introduce the learner to audit sampling and the role it plays in internal audit testing, which is to test a portion of the population of control operations in order to draw inferences about performance of the total population and reach a conclusion about operating effectiveness. We will also discuss the various sampling techniques and their advantages and disadvantages.
CONTENT AREA: Internal Audit
TOPICS: Audit Testing, Internal Audit, Training & Development
Using Sampling When Testing Controls Operating Effectiveness (KLplus CPE Course)
Under the Sarbanes-Oxley Act (“the Act”), sampling plays an important role in management's and the Compliance Team's ability to evaluate both internal controls and account balances. Sampling techniques attempt to establish conclusions, or an inference, about a population of data based upon a small amount of information.
CONTENT AREA: Sarbanes-Oxley
TOPICS: Training & Development, Sarbanes-Oxley Act, Internal Controls, Section 404-Internal Control Reporting, Audit Testing
Using the COSO Internal Control - Integrated Framework for Sarbanes-Oxley Compliance (KLplus CPE Course)
The SEC ruled that the criteria on which management’s evaluation of internal controls is based must be derived from a suitable, recognized control framework. The SEC points out in the final rule that the COSO Internal Control – Integrated Framework satisfies this requirement.
CONTENT AREA: Sarbanes-Oxley
TOPICS: Training & Development, Sarbanes-Oxley Act, Internal Controls, COSO