Self-Study
2
Basic
Auditing
There are no prerequisites.

Course Description

This informative course walks you through the fundamental concepts and components of internal control. You'll learn how to design and operate effective accounting and internal control systems, create comprehensive charts of accounts and budgeting controls, and prepare flowcharts using internal control questionnaires to identify control deficiencies. In addition, this course describes the relationship of fraud prevention and internal controls, showing you how to design internal controls that help prevent misappropriation of assets.



Instructor

Larry L. Perry, CPA

Larry L. Perry, CPA, has been in practice for over 40 years. He writes accounting and auditing manuals and is currently an author and presenter of live staff training seminars, live webcasts, and self-study CPE programs, including self-study courses for Western CPE.

He’s a managing member of CPA Firm Support Services, LLC, an organization that provides resources, training, and consulting to smaller CPA firms. Larry focuses on practical ways to perform effective and efficient accounting and auditing engagements.



Course Specifics

Auditing
Jul 17, 2017
There are no prerequisites.
SS9163309
None


Compliance Information

103220
Qualifies for CA Fraud: No


Learning Objectives

Upon successful completion of this course, participants will be able to:

Section 1

  • Recognize the fundamental concepts of internal controls and the components of the COSO internal control framework

Section 2

  • Identify the requirements of key controls and examples of key owner/manager internal controls
  • Recognize the purpose of flow charts and internal control questionnaires in identifying the cause of control deficiencies and ways to overcome these deficiencies
  • Identify the common frauds found in small entities


Choose Your Preferred Format


Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy


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