Auditing - Internal Auditors, Confirmation Procedures, and Processing Transactions
SKU: 09-024-01-CPE
Credit Hours: 3
Level: Basic
CPE Category: Auditing
Requires Prerequisites or Advanced Preparation: No
Delivery Method: Online Group/Internet based
Instructor: Andrew Clark, EA.
Course Description:
This 3 hour CPE Webinar will discuss the various ways of assessing the competence and objectivity of the internal auditor.
This course will cover the following topics:
- Describe procedures the auditor should perform to evaluate and test the effectiveness of the internal auditor's work
- Define the confirmation process according to SAS No. 67
- Describe confirmation procedures and alternative procedures
- Discuss the assessment of control risk at the user organization
- Review what should be contained in a service auditor's report when expressing an opinion on a description of controls placed in operation at a service organization