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Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors
Audit & Assurance
CPE Self-study

Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors

Learn the basic tools used to document processes and controls and identify departmental policies and procedures that function as the primary controls against errors and fraud.

$129 - $159
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Auditing

Level

Basic

CPE Credits

6.5

Author(s)

Glenn L. Helms

Availability

1 year

Product Number

159826

 Business & partner 
Product Details

The basic tools you need.

Are you able to identify departmental policies and procedures that function as the primary controls against errors and fraud?

Starting with an overview of the COSO guidance on the components and principles of internal control, this CPE self-study course will introduce you to basic tools used to document processes and controls. The course covers:

  • The responsibilities of management versus those of the auditor;
  • Identification of risks of errors and fraud and consideration of the presence (or absence) of related controls; and,
  • How to interpret and evaluate management's documentation of accounting processes and controls for auditors performing field work.
Who Will Benefit
  • Financial statement auditors and entity management involved in financial statement audits
Key Topics
  • Components and principles of internal control
  • Concepts associated with the COSO framework
  • Management responsibilities versus auditor responsibilities
  • Common significant accounting processes
  • Tools and techniques used for internal control documentation
Learning Outcomes
  • 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.
Credit Info
CPE Credits
Online
6.5
NASBA Field of Study
Auditing
Level
Basic
Prerequisites
None
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$159.00
AICPA Members
Online
$129.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

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

Contact us
Instructors
Glenn L. Helms
Ph.D., CPA, CISA, CIA, CFF, CITP
"Dr. Glenn L. Helms was the Arthur Young Fellow in IT Auditing at the University of Houston and has served as Director of Certification for the International Certified Information Systems Auditor program. He has served on numerous national and international academic and professional committees including the American Institute of Certified Public Accountant’s Auditing Standards Board’s Computer Auditing Subcommittee and its Specialized Accreditation Board. Dr. Helms has presented over 2,000 professional seminars throughout North and South America, Europe, and Asia. He has published over 60 articles in a wide range of practitioner and academic journals. He has served on the editorial advisory boards of several national and international journals. His books address security, controls and fraud in a variety of environments. He has numerous years experience in public accounting and serves as a consultant to various organizations including CPA firms, financial institutions, and large and small entities. He has authored numerous CPE courses including – The Top Ten Fraud Schemes – How to Detect and Prevent Them, Purchasing, Inventory and Cash Disbursements: Common Frauds and Internal Controls, Revenue and Cash Receipts: Common Frauds and Internal Controls, Internal Control Essentials for Financial Managers, Accountants, and Auditors, Forensic Accounting Investigative Practices, and IT Risk and Controls in Traditional and Emerging Environments Dr. Helms is a multiple year recipient of the Don Farmer Award, and also the Outstanding Discussion Leader Award from the AICPA for every year that the award has been presented. He has received similar awards from state societies and universities. "
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.

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Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors
Select from the following options:
Online
$159.00
Nonmember Price
$159.00
Price excluding sales tax
$159.00
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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