Course Description
Testing Control Design and Operating Effectiveness
Description:
This course is designed so that the learner will understand the nature of internal controls, how to test the effectiveness of the
controls, how to evaluate the results of the tests, how to report results and how to seek professional guidance from the
Institute of Internal Auditors.
Learning Objectives:
Upon completion of this course, the learner will be able to:
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Identify the definition, characteristics and types of internal controls
Identify guidelines for testing control design and operating effectiveness
Identify method for identifying exceptions
Identify appropriate actions for the evaluation of test results
Identify how, when and to whom test results should be reported
Estimated Course Duration: 2 hours (2 CPE)
Delivery Method: Online Self-Study
Field of Study: Auditing
Program Level: Intermediate
Prerequisites: None
Course Outline:
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Definition of Internal Control
Nature of Controls
Testing of Control Design and Operating Effectiveness
Identifying Exceptions
Evaluating the Results
Documenting the Results
Professional Guidance
Protiviti is registered with the National Association of the 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 addressed
to the National Registry of CPE Sponsors, 450 Fourth Avenue
North, Suite 700, Nashville, TN, 37219-2417. Telephone: 615880-4200. Website: www.nasba.org.