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Internal Control and Fraud in Governments and Nonprofits  

CATEGORY: Accounting & Auditing
  Online & Mobile
2 CPE Credits
Level: Update

Internal control and fraud is critical regardless of the type of entity, but in governmental and nonprofit engagements because of the way in which funds are acquired the view is a little narrower.  Management is responsible for internal control, however, the external auditor may make an assessment as to how well the entity follows the chosen framework. COSO provides a visual representation of internal control, with the objectives, components, and principles depicted on the facets of cube model. In this program, Lee Ann Watters, CPA, CGFM, looks at internal control and fraud in governmental audits.

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