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Monday, April 20, 2026 Live Webcast

Obtaining an Understanding of Internal Control (X3-4851569)

9:00 AM - 10:00 AM EDT
webcast

Vendor Platform

1 CPE Credits in AA

OVERVIEW

Understand internal control in risk assessment as required by GAAS. Gain an overview of internal control and related key aspects so that you recognize auditor and management roles and responsibilities related to internal control and procedures involved in understanding an entity’s internal control in a risk assessment.

DESIGNED FOR

financial statement auditors internal auditors entity management involved in financial statement audits

BENEFITS

  • Recognize the importance of understanding internal control.
  • Recall factors and procedures that an auditor should consider when obtaining an understanding of the entity and its environment, including internal control.
  • Recall definitions and key aspects of internal control from various organizations.

HIGHLIGHTS

  • Various definitions and aspects of internal control, including separation of duties and safeguarding of assets
  • Key aspects of internal control from various organizations, such as COSO, SEC, and PCAOB
  • Factors to consider, for example, industry, regulation, and nature of the entity
  • Risk assessment procedures, namely inquiry, analytical procedures, and observation and inspection, as well as brainstorming
  • COURSE LEVEL

    Basic

    PREREQUISITES

    None

    ADVANCE PREPARATION

    None

    INSTRUCTOR

    Renee Rampulla

    Renee Rampulla, CPA, CGMA
    (4.6)

    Renee is the CEO and managing member of Rampulla Advisory Services. She has more than 30 years of professional experience as well as writes and lectures on technical accounting and auditing issues for continuing professional education (CPE) classes. Her experience in the auditing of public and privately held entities ranges from manufacturing and service sectors to financial services. She previously was a partner in a regional accounting firm in the northeast in charge of the firm’s accounting and auditing practice and quality control group. While working for the American Institute of CPAs (AICPA), she performed professional ethics investigations; collaborated closely with senior technical committees; presented technical guidance before standard setters; and authored and updated several AICPA publications. She is a five-time recipient of the AICPA’s Outstanding Instructor Award and a recipient of the 2016 New Jersey Society of CPAs “Women of Note." Renee is a national standard setter, who currently serves as a member of the AICPA’s Auditing Standards Board (ASB). She also has served as vice president of Professional Issues for the New York State Society of CPAs (NYSSCPA), is a past member of the NYSSCPA Executive Committee and former NYSSCPA Director at Large board member. Renee also served as the chair of the NYSSCPA’s Professional Ethics Committee from 2015 – 2017, and in 2018 was the president of the NYSSCPA’s Staten Island Chapter. She was previously an adjunct lecturer at Hunter College.

    PRICING

    $75.00 - Member

    $89.00 - Nonmember

    Register Today


    Note: Online pre-registration will close on April 20 at 8:30 AM.

    ADDITIONAL OPTIONS

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    COURSE DEVELOPER

    AICPA/NJCPA