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Introduction to Internal Control over Financial Reporting   

1

Total CPE
Tuition
$125.00
Approximate Length
01:00:00
Course Number
16-WB-106
1

Total CPE
Tuition
$125.00
Approximate Length
01:00:00
Course Number
16-WB-106

Course Details

This course provides participants with a context and background for internal controls, an understanding of the differences between an integrated audit and a financial statement audit, and an overview of typical components of an ICFR Framework.

By the end of this course, participants should be able to:

  • recall the ICFR background, historical and contextual information
  • contrast an integrated audit with a financial statement audit
  • recall why Internal Controls exist, including General IT Controls (GITCs)
  • identify components of an ICFR Framework:
    • compliance roles and responsibilities
    • self-assessment process
    • ICFR program management
    • documentation tool.

Note: This course references data and sources that were available at the time of development. Please visit the Internal Control Over Financial Reporting handbook for the most up-to-date insights.

Keywords: Internal Control Over Financial Reporting, SOX, Sarbanes Oxley, PCAOB AS No. 2201, COSO 2013 Framework, Integrated Audit, Auditing, ICFR Framework, General IT Controls, IT General Controls, Auditing

Other Details

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

This course is mobile-compatible.


Level of Knowledge: Basic
Field of Study: Auditing - 1
Delivery Method: Web Based Self Study

This course provides participants with a context and background for internal controls, an understanding of the differences between an integrated audit and a financial statement audit, and an overview of typical components of an ICFR Framework.

By the end of this course, participants should be able to:

  • recall the ICFR background, historical and contextual information
  • contrast an integrated audit with a financial statement audit
  • recall why Internal Controls exist, including General IT Controls (GITCs)
  • identify components of an ICFR Framework:
    • compliance roles and responsibilities
    • self-assessment process
    • ICFR program management
    • documentation tool.

Note: This course references data and sources that were available at the time of development. Please visit the Internal Control Over Financial Reporting handbook for the most up-to-date insights.

Keywords: Internal Control Over Financial Reporting, SOX, Sarbanes Oxley, PCAOB AS No. 2201, COSO 2013 Framework, Integrated Audit, Auditing, ICFR Framework, General IT Controls, IT General Controls, Auditing

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

This course is mobile-compatible.


Level of Knowledge: Basic
Field of Study: Auditing - 1
Delivery Method: Web Based Self Study
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