Internal Control - Testing for Operating Effectiveness (X2-58256)

Properly designed and effectively operating internal control over financial reporting is critical for preventing, or detecting and correcting, material misstatement. This course describes how to satisfy the audit requirements related to taking a control reliance strategy by testing the operating effectiveness of internal controls, while promoting an effective and efficient financial statement audit.

DESIGNED FOR

Accountants who have responsibility for evaluating the design and operating effectiveness of controls in a financial statement audit

BENEFITS

PREREQUISITES

None

ADVANCE PREPARATION

None