語言

Online

公司

AICPA

時間

N/A

地點

中環

課程費用

777

CPD 時數

2

聯絡方法

Online

Risk assessment continues to be a key concept, receiving significant focus from peer reviewers and quality control inspectors. As such, this CPE module is designed to begin with a discussion of risk assessment to ensure that the concepts are well understood and adds a new layer focused on internal controls. Next, we will cover the identification and testing of automated and information technology general controls. From there, this module will change direction and begin to focus on the consideration of deficiencies in internal control, including a discussion of deficiencies in automated controls and information technology general controls.

This discussion will include the consideration of severity and steps taken for aggregating found deficiencies; a discussion of the impact of compensating and monitoring controls will follow. The module will wrap up by considering common peer review and inspection findings with regard to internal control.

Key Topics:

  • Risk assessment
  • Internal control
  • Identifying deficiencies in internal control
  • ITGC and automated controls
     

Language : English                                                        

CPA Credit Hour : 2 hours                                                   

Member Fee: $ 777  | Non Member Fee: $ 1012                                                                

More info: https://bit.ly/2ImmgiN                                                                                        

* All prices are subject to change without prior notice due to currency fluctuation