Many managers, supervisors, and accountants in business, government or nonprofits are not able to identify their departmental policies and procedures that function as the primary controls against errors and fraud. Alternately, auditors performing field work may be confused about how to interpret and evaluate management’s documentation of accounting processes and controls. Neither party may truly understand how their duties differ. After an overview of the COSO guidance on the components and principles of internal control, this seminar introduces basic tools used to document processes and controls. Discuss and identify the risks of errors and fraud and consideration the presence (or absence) of related controls.
Practitioners responsible for or involved in financial statement audits.
AICPA/Professional Development Institute
Glenn L. Helms, Ph.D., CPA, CISA, CIA, CFF, CITP
Dr. Glenn L. Helms was the Arthur Young Fellow in IT Auditing at the University of Houston and has served as Director of Certification for the International Certified Information Systems Auditor program. He has served on numerous national and international academic and professional committees including the American Institute of Certified Public Accountant’s Auditing Standards Board’s Computer Auditing Subcommittee and its Specialized Accreditation Board.
Dr. Helms has presented over 2,000 professional seminars throughout North and South America, Europe, and Asia. He has published over 60 articles in a wide range of practitioner and academic journals. He has served on the editorial advisory boards of several national and international journals. His books address security, controls and fraud in a variety of environments. He has numerous years’ experience in public accounting and serves as a consultant to various organizations including CPA firms, financial institutions, and large and small entities.
He has authored numerous CPE courses including – Internal Control Best Practices for Small- and Medium-Sized Entities, Purchasing, Inventory and Cash Disbursements: Common Frauds and Internal Controls, Revenue and Cash Receipts: Common Frauds and Internal Controls, Internal Control Essentials for Financial Managers, Accountants, and Auditors, Forensic Accounting Investigative Practices, Transaction Processing Controls Best Practices for Small- and Medium-Sized Entities, and IT Risk and Controls in Traditional and Emerging Environments Dr. Helms is a multiple year recipient of the Don Farmer Award, and also the Outstanding Discussion Leader Award from the AICPA for every year that the award has been presented. He has received similar awards from state societies and universities.
Glenn has received the 2017 AICPA Outstanding Discussion Leader Award for her practical approach, enthusiasm, and lively seminars.
$279.00 - Member
$339.00 - Nonmember
Note: Online pre-registration will close on April 29 at 8:30 AM.
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