Assessing Controls in Performance Audits

Internal control is an important focus for auditors as they commonly identify weaknesses in internal controls as an underlying cause of organizations struggling to deliver effective and efficient results. Through lecture, group discussions, and case studies, this course provides auditors with a comprehensive understanding of the five components of internal control and the 17 underlying principles. The course will explain the audit planning and fieldwork needed to assess internal controls under Government Auditing Standards.

• Recommended field of study: Auditing (Governmental)

• Recommended CPE credit: 8

• Prerequisites: None

• Program knowledge level: Basic