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The Role of Internal Control in the Risk-Based Audit

Course Code:

CHCHRBA4

Program Level:

Intermediate

Description:

This program addresses the role of client internal controls for balancing efficiency and effectiveness in a risk-based audit. Practical insights regarding an auditor’s assessment of the risk of material misstatement when auditing financial statements of non-issuers will be explored, with particular emphasis on internal controls of small-to-medium clients. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event. This event may be a rebroadcast of a live event and the instructor will be available for your questions during the event.

Program Content:

The major topics that will be covered in this course include:

Specific matters auditors should consider when obtaining and documenting an understanding of the client’s internal control system
Development of a tailored audit approach that considers the potential reliance on internal controls
Guidance for establishing an adequate basis for reliance on internal controls of less formal, smaller clients

Learning Objectives:

After attending this presentation you will be able to…

Identify minimum understanding and documentation requirements if the auditor does not intend to rely on internal controls.
Recognize internal controls of less-sophisticated, small-to-medium sized audit clients.
Utilize identified internal controls for an efficient, risk-based approach to audits conducted in accordance with generally accepted auditing standards.
Document your procedures and related conclusions

Who should attend:

CPAs in public practice and members in industry.

Developed By:

Chris Harper, CPA

Instructor:

Chris Harper, CPA

CPE Credit:

Field of Study:

Auditing (4 CPE)

Prerequisites:

Basic working knowledge of the audit process.

Advanced Preparation:

None

Format:

Group-Internet-Based

Register Online

Attendee Information

Please select one of the following options to register for this webinar:

Webinar Details

Note: All session times are in the Eastern time zone.*Date & Time

Price

Single Registration
$149.00

Upcoming Dates

6/12/2025 @ 1:30 PM
7/10/2025 @ 2:00 PM
8/1/2025 @ 9:00 AM
9/19/2025 @ 1:30 PM
10/16/2025 @ 2:00 PM
11/11/2025 @ 11:00 AM
12/1/2025 @ 1:30 PM
1/14/2026 @ 9:30 AM
2/16/2026 @ 9:00 AM
3/14/2026 @ 9:00 AM
4/17/2026 @ 2:00 PM

All times are Eastern Time Zone