This basic-level course defines internal controls, how to test control designs and their operating effectiveness, how to identify exceptions, and how to evaluate and report the results.​

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Learning Objectives:

Upon completion of this course, you will be able to:

• Identify the definition, characteristics and types of internal controls
• Identify guidelines for testing control design and operating effectiveness
• Identify methods for identifying exceptions
• Identify appropriate actions for the evaluations of test results
• Identify how, when and to whom test results should be reported

Estimated Course Duration: 73 minutes (1.4 CPE) Note: In order to earn CPE credit, you must complete the training module within one year of enrollment and score 70% or above on the final exam.

Delivery Method: Online Self-Study

Field of Study: Auditing

Program Level: Basic

Advance Preparation/Prerequisites: None

Course Review Date: 4/19/2023

Complaint Resolution Policy/Refund Policy:

For more information regarding refund, complaint and program cancellation policies, please email us at [email protected].

CONTINUING PROFESSIONAL EDUCATION CREDITS

Protiviti is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: nasbaregistry.org.