A well-designed internal controls system can and will drive all entity objectives. Too many times control creators focus too much on security. It is important to properly balance protection-based measures with those designed to enhance efficiency. This session works to illustrate the power of a strong and well supported control system. It also discusses steps to take in order to establish such a system. This material is becoming more and more beneficial as companies strive to address many new business challenges such as evolving markets, the rapid rate of change in the business world and the notable increase in governmental and industry-based regulation. Those that desire a balanced and workplace enhancing control system should strongly consider this session. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics covered in this course include:

• An overview of control frameworks and concepts
• Strategic considerations that can be incorporated into control development
• Understanding and controlling risk that arises when organizations change or choose not to
• The COSO Internal Control Framework and the COSO ERM Framework

Who will benefit:

Accounting and other business professionals that wish to know more about controls that drive all entity objectives.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

NOTE – This ethics course has not been approved by the Accountancy Board of Ohio therefore does not count towards your mandatory 3 Hours of Professional Standards & Responsibilities credit per renewal period. This course does count towards your 120 CPE Hours.

This session will highlight recent cases of ethical failures and fraud and will highlight concepts of trust, personal accountability, responding to fraud, and the conduct expected of CPAs outlined in the Code of Professional Conduct. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• Discuss why fraudsters are becoming more brazen, how you protect yourself and your organization.
• Consider the concept of trust and how can you establish real trust within your organization.
• Discuss the pressures that cause CPAs to cross the line. What are the ethical principles that CPAs are required to follow? Who is responsible for fraud prevention?

Who will benefit:

Members in business.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

This course examines actual fraud circumstances through the lens of potential prevention. We will examine how selected frauds were accomplished and consider what internal controls may have prevented fraudsters' ability to accomplish their nefarious acts. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics covered in this class include:

• Examination of actual frauds
• Discussion of internal controls that could have prevented the frauds
• Contemplation of epiphanies for your own professional scenarios

Who will benefit:

Accounting professionals seeking a deeper insight regarding the role of internal controls for detecting and preventing fraud.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

What can we learn from one of the largest municipal frauds in U.S. history? Rita Crundwell stole nearly $54 million from the citizens of Dixon, Illinois over the course of two decades. This course examines circumstances that allowed this landmark fraud to occur. We will explore internal control deficiencies and other circumstances that hindered prevention or timely detection of Rita's scheme. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics covered in this course include:

• Key aspects of Rita Crundwell’s theft
• Internal controls that could have prevented the theft
• Internal controls that could have detected the theft in a timely manner
• Independence in both fact and appearance
• Lessons for CPA firms
• Lessons for government agencies

Who will benefit:

CPAs in public practice, members in industry, and other professionals who want to enhance their fraud awareness and detection skills.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

The AICPA has identified risk assessment as an area of focus for its Enhancing Audit Quality Initiative as deficiencies in auditor's risk assessment procedures continue to be a common issue identified in peer review. SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, was written to improve the quality of risk-based audits. While key concepts do not fundamentally change, the standard works to clarify and enhance certain aspects of the identification and assessment of the risks of material misstatement to drive better risk assessments and hopefully overall enhance audit quality. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The topics that will be covered in this class include:

• New concepts due to the issuance of SAS No. 145
• Revised requirement to separately assess inherent risk and control risk
• A new definition of significant risk
• New emphasis on IT controls and risk of material misstatement
• New guidance on maintaining professional skepticism
• Revised requirements to evaluate the design of certain controls
• Revised requirements regarding audit documentation
• New guidance on scalability

Who will benefit:

Practitioners who perform audit engagements

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

Developing a Strong Risk Management Culture

Successful leaders are anticipatory, understanding the potential effect and wider implications of risks. You can guide staff and correct behaviors with policies and procedures. But to fully actualize a risk management culture, leaders must convey integrity and must step up their commitment to enterprise risk management (ERM). Enterprise risk management means dealing with uncertainty. It requires leaders to make informed decisions managing people, processes and technology. In this webcast, you'll learn what it means to be an anticipatory leader, the five levels of defense in risk management and much more.

Learning Objectives:

· Distinguish what it means to be an anticipatory leader.

· Compare the various roles and individual responsibilities in risk management.

· Apply the 80/20 perspective applied to enterprise risk management.

· Calculate the five levels of defense in risk management as it relates to leadership roles.

· Determine action steps for the board and executive leadership team.

Who will benefit:

· Accountants and finance professionals, practitioners of all levels

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.

Tools for Risk Management

A key to an effective risk management process is to move from the historic silo-based approach to an enterprise-wide approach. During this webcast, you will learn:

- Increased risks for organizations, including technology and cyber risks

- The use of a risk readiness assessment to identify management’s current state regarding risk management

- The importance of retaining talent and updating your business model

- Findings from executive surveys that identify potential risks

Learning Objectives:

· Determine the trends shaping risk and risk management

· Apply the new enterprise-wide perspective in risk management

Who will benefit:

· Accountants and finance professionals

· Practitioners of all levels

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.

Risk mitigation and response

Boards and executive teams must manage an ever-changing landscape filled with uncertainty — due to economics, geopolitics, technology, tax regulations, talent pool, cyber-terrorism, data privacy and more. Emerging technologies, such as artificial intelligence and the Internet of things (IoT), are disrupting business models across all sectors. Learn strategies for mitigating risks and dealing with risks quickly.

Learning Objectives:

· Recognize the importance of linking risk management to strategic planning.

· Identify the strategies to handle risks.

· Recognize the expanding role of finance.

· Recall how to incorporate risk management into strategic planning.

Who will benefit:

· CPAs, accountants, and finance professionals

· Any practitioner who plays a role in risk management and strategic planning

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.

Creating Culture Benefits

Your Organization It's important to dedicate time and resources in:

- Evaluating the company's current culture

- Communicating the company's values

- Creating processes and risk avoidance activities for a healthy corporate culture

- Prioritizing and monitoring risks

This course will help you evaluate your organization’s current culture, and teach you strategies for building a thriving corporate culture.

Learning Objectives:

· Apply the key principles of organizational culture

· Use proactive steps to build a healthy corporate culture

· Determine how to embed risk management into the organization’s culture

· Determine how to assess your current culture

· Apply behavioral-based interviewing

Who will benefit:

· Accountants and finance professionals

· Practitioners at all levels

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.

CPA's are responsible for understanding (1) the presence of fraudulent activity, (2) that financial reports are complete and accurate, and (3) applying the going concern principle to a business. Appropriate cybersecurity controls, processes and oversight directly impact these three areas. Fraud Bad actors can exploit systems with weak security controls to perform fraud. The increasing prevalence of hacked systems reflect this. Bad actors are stealing data, intellectual property, financial assets, and other information. Digital fraud is becoming more prevalent and can be substantially more damaging than historical types of fraud. Not only can digital fraud result in financial loss, but it can subject companies to expensive lawsuits, damage reputations and can even put a company out of business. Complete & Accurate Financial Reports Having cybersecurity controls on systems and networks is critical to ensure information reported in financial statements is complete and accurate. Data residing in financial reports is processed, stored and transmitted using IT Systems. It is important for CPA's to understand the required cybersecurity controls to prevent or detect inaccurate data in financial reports. Going Concern With an increasing volume of system hacks (e.g. Target, Experian, Sony, and most recently the US Government), it is no longer "if" you're going to get hacked, it is "When." If organizations do not have appropriate cybersecurity controls in place to protect against an attack, then a malicious hack can put them out of business. An organization's cybersecurity posture should be a factor in evaluating the Principle of Going Concern. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this class include:

• Recent cybersecurity attacks, their implications, and how weak cybersecurity controls enabled their success
• Specific cybersecurity controls that help prevent fraud and support data integrity of financial reports
• How an effective cybersecurity program is needed to reduce losses, prevent fraud, avoid reputational damage, and protect critical data assets

Who will benefit:

Anyone who wants to understand how to prevent cybersecurity fraud, maintain data integrity of financial reports, and ensure data is protected and secure.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.