Auditing Internal Controls for Governments
 
Date: 2/27/2025
Time: 3:00 PM - 5:00 PM EST
CPE Credit: 2 hours

Course Description
Auditing internal controls is more subjective than auditing other areas of a client. There is no “one size fits all” set of internal controls. This course reviews the COSO Framework for Internal Control and discusses auditing a client’s internal controls. From conducting walkthroughs to hypothesis testing we will review the various aspects of auditing and evaluating internal controls. This course will review the component evaluation of the internal controls and will discuss the difference between sampling and using data analytics to test populations. We will also discuss the government auditing standards as they relate to auditing internal controls.   
 
Learning Objectives
Identify the COSO Framework for Internal Control
Identify audit procedures for conducting an audit of internal controls