This course is designed to assist accountants and auditors who are working with smaller not-for profit organizations and governmental entities. The course contains a presumption that there will be a lack of segregation of duties in the internal controls of the organizations. We will review compensating and mitigating controls for the lack of segregations of duties. A discussion on developing cost effective internal controls for organizations with limited budgets will also be included.
Who Should AttendAccountants and auditors who are working with smaller not-for profit organizations and governmental entities.
Instructional MethodGroup: Internet-based
NASBA Field of Study
Auditing (2 hours)
Program PrerequisitesAn understanding of the COSO Framework on Internal Controls