Checkpoint Learning

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Internal Control Over Governmental Financial Reporting  

CATEGORY: Accounting & Auditing
COURSE ID: CPINTC, VERSION 2.00
(59)
Online & Mobile, Download
9 CPE Credits

Internal control over financial reporting is just as important in governmental financial reporting as it is in commercial financial reporting. This program provides a review of the major aspects surrounding internal controls over financial reporting for governmental entities. It has been updated to reflect revisions in the COSO Internal Control Framework published in May 2013. This program will emphasize the risks in governmental reports, including which types of transactions are risky and the most common problems. It will also describe the controls that affect financial reporting and why management should monitor controls. Finally, it will cover the audit committee's role in financial reporting.

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