Internal Control – Testing for Operating Effectiveness
Internal Control – Testing for Operating Effectiveness
CPE Credit:
2
Overview
Description:
Properly designed and effectively operating internal control over financial reporting is critical for preventing, or detecting and correcting, material misstatement. This course describes how to satisfy the audit requirements related to taking a control reliance strategy by testing the operating effectiveness of internal controls, while promoting an effective and efficient financial statement audit.
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Field of Study:
Auditing (2 CPE)
Instructor
Instructor:
Jennifer F. Louis, CPA
Additional Details
Who should attend:
Accountants who have responsibility for evaluating the design and operating effectiveness of controls in a financial statement audit
Program Level:
Basic
Program Content:
The major topics covered in this class include:
- Generally accepted audit requirements related to testing controls for operating effectiveness
- Identifying key controls that may prove effective and efficient to test in a control reliance strategy
- Responses when deviations are discovered when evaluating the design or operating effectiveness of internal control
- Leveraging audit evidence available for Service Organization Control (SOC1) Reports
- General computer control considerations when evaluating the design and operating effectiveness of internal control over financial reporting
Learning Objectives:
After attending this presentation you will be able to…
- Discuss generally accepted audit requirements related to testing controls for operating effectiveness
- Explain how to evaluate the results of a control reliance test for operating effectiveness
- Describe the use of Service Organization Control (SOC1) Reports on a financial statement audit
- Identify the impact of a control reliance strategy on a detailed audit plan
Prerequisites:
None
Advanced Preparation:
None
Developed By:
Emergent Solutions Group LLC
Format:
Group-Internet-Based
Course Code:
ESJLICT2
Our Partners
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Internal Control – Testing for Operating Effectiveness
Course Code:
ESJLICT2
Program Level:
Basic
Description:
Properly designed and effectively operating internal control over financial reporting is critical for preventing, or detecting and correcting, material misstatement. This course describes how to satisfy the audit requirements related to taking a control reliance strategy by testing the operating effectiveness of internal controls, while promoting an effective and efficient financial statement audit.
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Program Content:
The major topics covered in this class include:
- Generally accepted audit requirements related to testing controls for operating effectiveness
- Identifying key controls that may prove effective and efficient to test in a control reliance strategy
- Responses when deviations are discovered when evaluating the design or operating effectiveness of internal control
- Leveraging audit evidence available for Service Organization Control (SOC1) Reports
- General computer control considerations when evaluating the design and operating effectiveness of internal control over financial reporting
Learning Objectives:
After attending this presentation you will be able to…
- Discuss generally accepted audit requirements related to testing controls for operating effectiveness
- Explain how to evaluate the results of a control reliance test for operating effectiveness
- Describe the use of Service Organization Control (SOC1) Reports on a financial statement audit
- Identify the impact of a control reliance strategy on a detailed audit plan
Who should attend:
Accountants who have responsibility for evaluating the design and operating effectiveness of controls in a financial statement audit
Developed By:
Emergent Solutions Group LLC
Instructor:
Jennifer F. Louis, CPA
CPE Credit:
2
Field of Study:
Auditing (2 CPE)
Prerequisites:
None
Advanced Preparation:
None
Format:
Group-Internet-Based
OR
Register By Phone: Call 877.370.2220 and press “1” for the webinar hotline to register
Price
Single Registration
$89.00
Upcoming Dates
- 5/20/2025 @ 2:30 PM
- 6/5/2025 @ 10:30 AM
- 6/19/2025 @ 10:30 AM
- 7/2/2025 @ 9:30 AM
- 7/23/2025 @ 10:00 AM
- 8/5/2025 @ 9:00 AM
- 8/22/2025 @ 3:30 PM
- 9/8/2025 @ 9:00 AM
- 9/25/2025 @ 3:00 PM
- 10/7/2025 @ 9:30 AM
- 10/23/2025 @ 2:00 PM
- 11/7/2025 @ 4:00 PM
- 11/19/2025 @ 3:00 PM
- 12/12/2025 @ 10:30 AM
- 12/23/2025 @ 9:30 AM
- 1/5/2026 @ 3:00 PM
- 1/22/2026 @ 11:00 AM
- 2/2/2026 @ 10:00 AM
- 2/20/2026 @ 12:30 PM
- 3/6/2026 @ 12:30 PM
- 3/19/2026 @ 10:30 AM
- 4/7/2026 @ 1:30 PM
- 4/24/2026 @ 12:30 PM
All times are Eastern Time Zone
