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Monday, April 27, 2026 Live Webcast

The Role of Internal Control in the Risk-Based Audit (X4-6920534)

3:00 PM - 6:37 PM EDT
webcast

Vendor Platform

4 CPE Credits in AA

OVERVIEW

This program explores the role of client internal controls for balancing efficiency and effectiveness in a risk-based audit. We offer practical insights regarding an auditor's assessment of the risk of material misstatement when auditing financial statements of non-issuers, with particular emphasis on internal controls of small-to-medium clients.

DESIGNED FOR

Anyone who performs audits

BENEFITS

  • Describe the importance of maintaining professional skepticism
  • Explain critical elements of high-quality audit documentation
  • List the characteristics of a proper risk assessment process linked to the detailed audit plan
  • Describe how to satisfy the minimum requirements for evaluating the design and implementation of internal controls relevant to the audit

HIGHLIGHTS

  • Professional skepticism – Creating a mindset for finding fraud and error
  • Audit documentation basics – Creating workpapers that pass review
  • The audit risk model – Understanding the foundational principles
  • Internal control fundamentals - Satisfying the requirements for evaluating the design and implementation of internal control over financial reporting

COURSE LEVEL

Intermediate

PREREQUISITES

None

ADVANCE PREPARATION

None

INSTRUCTOR

Chris Harper

Chris Harper, CPA, M.B.A.

PRICING

$129.00 - Member

$159.00 - Nonmember

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Note: Online pre-registration will close on April 27 at 2:30 PM.

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COURSE DEVELOPER

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