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.
Program Registration:
Launch Course
For additional registration information, click here.
Learning Objectives:
Upon completion of this course, the learner will be able to:
- Define internal control
- Discuss the nature of controls
- Test control design and operating effectiveness
- Identify exceptions
- Evaluate of the test results
- Report test results
- Professional Guidance
Estimated Course Duration: 2 hours (2 CPE)
Delivery Method: Online Self-Study
Field of Study: Auditing
Program Level: Intermediate
Advance Preparation/Prerequisites: None
Program Content:
Definition of internal control
Nature of controls
- Manual controls
- Automated controls
- Preventive controls
- Detective controls
Testing of control design and operating effectiveness
- Testing design effectiveness
- Testing operating effectiveness
- Sampling
- Sample sizes and testing period
- Population from which to test
- Testing Techniques
Identifying exceptions
- Determining root causes
- Re-evaluating the testing plan
Evaluating the results
Documenting the results
- Adequate documentation
- Example
Professional guidance
Download PDF Course Description:
(1 page, 61 KB)
1.
Login to KnowledgeLeader account
2. Click on
Launch Course.
3. The link takes you to the KL
plus Login window.
4. Enter your email address and password and then click the
Submit button.
5. The training module will launch automatically. NOTE: Most training modules are narrated. To view speaker notes during the presentation, click the Notes tab.
In order to earn CPE credit, you must complete the training module within one year of enrollment and score 70% or above on the Final Exam.
Complaint Resolution Policy/Refund Policy:
For more information regarding refund, complaint and program cancellation policies, please contact our offices at (866) 923-8513 or if outside the U.S., please call +1 (925) 598-7771. You may also email us at knowledgeleader@protiviti.com.
Protiviti is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.