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DTSTAMP:20260514T155014Z
DTSTART:20270506T190000Z
DTEND:20270506T204800Z
SUMMARY: Internal Control Fundamentals
DESCRIPTION: AU-C Section 315 requires the auditor to gain an understanding of the entity & its environment & the entity's internal controls in order to design appropriate audit procedures. This course will review the key requirements of COSO which is one of the most widely used internal control frameworks. We'll also review the limitations of internal controls. Additionally\, this course will introduce the risk assessment process & the various audit procedures to evaluate controls & to determine whether to test the operating effectiveness of controls\n 
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