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Evaluating Internal Control in Small and Medium Sized Entities

1819-659 07/16/2019
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Evaluating Internal Controls in Small and Medium Sized Entities

Internal control framework; key components of internal controls and the important role each plays. Internal controls and IT. Understanding and evaluating an entity's internal controls and assessing risks. Testing controls for operating effectiveness; determining sufficiency and appropriateness of the nature, timing and extent of control testing procedures. Evaluating the results of tests, including the impact on the nature, timing and extent of substantive audit procedures. Auditor's responsibilities according to GAAS. Evaluating and communicating identified deficiencies.

Who should attend: Accountants both in public and private practice responsible for designing, evaluating and/or monitoring internal controls.

Objectives: Upon completion of this course participants will be able to:

  1. Comply with the auditor's responsibility regarding the assessment of internal controls.
  2. Apply available techniques to document internal controls and compliance.
  3. Identify and evaluate risk.
  4. Communicate identified deficiencies.

Instructional Delivery Method: Group Live

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Auditing

Pre-requisite: Six months' auditing experience.

Advance Preparation: None

Level: Intermediate

Date: July 16, 2019

Registration: 8:15am – 9:00am                                         Seminar: 9:00am – 12:00pm

Instructor: Patricia Jetter Heidelk, CPA, Sole Practitioner

Place: Colegio de CPA, Capital Center Building I, PH 2, Hato Rey

Materials: This course will be paperless and the materials will be distributed electronically. Download them through "Mi Perfil", on the Colegio's website, where will be available for seven days after the event. Electronic devices may be brought to the classroom to access the downloaded materials.

Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil".  On our website "Home" page you will find detailed instructions for completing the form.

Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control.  We reserve the right to refuse admission.  Space is limited.  Registration is subject to the available slots.  The tuition price for CPA applies to those who at the time of registration do not owe debts to the Colegio.


Accounting and Auditing 3.00

Precio General
$ 54.00