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Internal Audit Overview
Management Accounting
CPE Self-study

Internal Audit Overview

This CPE course provides you with the technical knowledge required for the CGMA exam related to strategic management accounting. It examines the role of the internal auditor, the types of internal audit work, and the characteristics of effective internal audit.

$55 - $65
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Auditing

Level

Intermediate

CPE Credits

2.5

Author(s)

Kaplan Publishing Limited

Availability

1 year

 Business & partner 
Learning Outcomes
  • When you complete this course, you will be able to:
  • Recognize the role of the internal auditor.
  • Identify the types of internal audit work (for example, compliance, operational, and systems).
  • Recognize the characteristics of effective internal audit.
Key Topics
  • Forms of internal audit: compliance audit, value for money audit/management audit, social and environmental audit.
  • Operation of internal audit, the assessment of audit risk and the process of analytical review, including different types of benchmarking, their use and limitations.
  • Effective internal audit: independence, staffing and resourcing and organizational remit.
  • The preparation and interpretation of the internal audit report.
Product Details

This CPE course is included in the 50+ hours of CGMA Strategic Management Accounting. It can also be purchased individually or as a part of Governance and Risk Management.

This CPE course begins with recommendations for internal control an organization’s management and board should consider. It examines the independent and objective values of internal audit, and observes its scope and standards. It investigates internal audit’s structure and independence, and highlights advantanges and disadvantages of outsourcing the internal audit function. It compares internal and external auditing, and identifies the various types of audits. The course then looks at a typical audit process as it would be carried out by the internal auditor to audit an organization’s systems or processes. It also helps auditors ascertain controls they need to implement, and indicates to them whether objectives will be met. The course then discusses types of testing and sampling auditors can perform to ensure that procedures are performed correctly. It finally addresses audit reporting, and the use of computer-assisted audit techniques (CAATs).

Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$65.00
AICPA Members
Online
$55.00

Looking for group pricing?

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

Contact us
Credit Info
CPE Credits
Online
2.5
NASBA Field of Study
Auditing
Level
Intermediate
Prerequisites
Management accounting experience or the equivalent
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Instructors
Kaplan Publishing Limited
Shipping and delivery
Shipping costs  and sales taxes will be added later during checkout
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Internal Audit Overview
Select from the following options:
Online
$65.00
Nonmember Price
$65.00
Price excluding sales tax
$65.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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