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AUDIT COSO Based Auditing:
FUNDAMENTALS Auditing for Control Activities
COSO Based Auditing:
Auditing for Control Activities
About this Course
The primary focus of this course is to provide you with an introduction to auditing for
control activities.
Learning Objective(s):
• Identify the types of control activities.
• Recognize how entity-specific factors can impact control activities.
• Define the process for identifying key controls.
• Define control objectives.
• Explain the importance of segregation of duties.
• Identify internal control deficiencies.
• Recognize how the effectiveness of control design is evaluated.
CPE Hours Available : 1.0
Knowledge Level : Basic
Advance Preparation : None
NASBA : Yes
Field(s) of Study : Auditing
Who will Benefits : Beginning Auditors
Delivery Formats(s) : Self-Study
Category : Audit Fundamentals
Author : The IIA
Audito/Video : Some
Prerequisite(s) : None
Supplementary Course(s) : • COSO Based Auditing: Overview
• COSO Based Auditing: Risk Assessment
Duration : 1h Price : $ 55.00
Course Expiration:
Upon purchase, the user has 30 days to complete this course.
The IIA 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.learningmarket.org.
IIA TRAINING GLOBAL ONDEMAND