Internal Controls Seminar

The presentation starts with the internal control basics for the profession and from related literature.

The seminar discussion follows the same flow as the audit process, from planning to reporting.

Emphasis is placed on the changing nature of controls and the increased need for risk-justified control analysis.

The seminar explores the impact of new management approaches such as TQM on the evaluation of the efficiency and effectiveness of controls.

The seminar concludes with internal control case studies.

DEFINITIONS

Internal Control

Risk

Classification of Controls

Internal Control and the Standards

SIAS #1 Internal Control

SIAS #2 Reporting

SIAS #3 Fraud

SIAS #6 Working Papers

SIAS #7 Communication

SAS #55 Internal Control

Control Environment
Accounting Systems
Control Procedures

SAS #60 Communication Relative to Internal Control

Internal Control - Integrated Framework

Report of Management

Pending SIAS on Internal Control

Audit Risk Model

Internal Control Assertions

Audit Work Programs

The Audit Process and Internal Controls

Internal Controls in Changing Times

TQM

Re-Engineering

Internal Control

Case Study