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Internal Control

Feb 05, 2025 by: Tracy Arner, CPA University of Georgia, Carl Vinson Institute of Government

This course will provide an overview of the five components of internal control: control environment, risk assessment, control activities, information and communication, and monitoring.

 

Upon successful completion of this course, the participant should be able to:

  • define internal control

  • identify and define the five components of a comprehensive framework of internal control

  • identify the roles and responsibilities related to internal controls

  • define fraud

  • recognize the causes of fraud, and determine ways to prevent and detect fraud

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