How do you document internal control? This course explains the various documentation tools and provides illustrative examples for management and auditors to use when documenting a system of internal control. It also explains advantages and disadvantages of each documentation tool to help you determine how best to document a system of internal control.
This course explains the various documentation tools and how to use them when documenting a system of internal control.
Financial statement auditors and entity management involved in financial statement audits.
Recall the various documentation tools available for use. Indicate which documentation tool to use in given situation.
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.
He has numerous years experience in public accounting and serves as a consultant to various organizations. He has provided consulting services to Fortune 100 firms, Big Four CPA firms, financial institutions, government agencies and various other entities throughout North America, Europe, and the Pacific Rim. He has presented over 2,000 professional seminars and has published over 50 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, fraud, and internal controls (for small and public entities) in a variety of systems, including E-commerce and cloud computing. He has written numerous book, including those published by the AICPA some of which include – Purchasing, Inventory and Cash Disbursements: Common Frauds and Internal Controls; Revenue and Cash Receipts: Common Frauds and Internal Controls; Internal Controls and IT: Reliable Reporting and Fraud Prevention; E-Commerce Controls and Audits; Common Fraud: A Guide to Thwarting the Top Ten Schemes; and Internal Control Essentials for Financial Mangers, Accountants, and Auditors.
Glenn has been awarded the outstanding Discussion Leader Award from the AICPA for numerous consecutive years. He has received similar awards from state societies and universities.
Non-Member Price $69.00
Member Price $59.00