Documenting Internal Control

Documenting internal controls

Familiarize yourself with commonly used documentation tools, such as narratives, flowcharts, internal control questionnaires and control matrixes. Walk through COSO’s internal control template used to document an assessment of a system on internal control.

Learning Objectives:

· Identify controls in a process.

· Identify the different tools used to document internal controls.

· Recognize auditor considerations regarding documentation of internal controls.

· Recall how to document an assessment of a system of internal control.

Who will benefit:

· Financial statement auditors

· Internal auditors

· Entity management involved in financial statement audits

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING PORTAL. AICPA WILL ISSUE AND MAINTAIN YOUR CREDITS. PLEASE MAKE SURE TO DOWNLOAD YOUR CPE CERTIFICATE FROM AICPA WEBCAST PORTAL AT THE CONCLUSION OF THE WEBCAST.