Fieldwork is the substance of the internal audit function. This includes the testing of controls to determine the effectiveness of risk management. Too often workpaper documentation is insufficient for a third party to re-perform the test. This webinar includes internal control terminology, the concepts of control adequacy and control effectiveness. Also quality workpaper documentation and the key components of a workpaper, the gathering of sufficient, competent, relevant and useful audit evidence. It also identifies the key components of a well-written issue and recommendation.
You should attend because having effective fieldwork skills is a key attribute of effective internal auditors and a key determinant of success in the role.
Internal and external auditors, financial auditors, audit management, compliance and risk management professionals.
You will learn about internal control terminology, testing techniques, types, and the rules of evidence, documentation requirements and how to document issues identified.
Use the table below to select the time and location that works best for you.
ACI Learning is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.