How Smaller Entities Can Establish
Adequate Internal Controls
Description: Smaller entities frequently present difficult issues when attempting to establish internal controls, including inadequate segregation of duties, lack of formal documentation and poorly trained staff. Does this mean adequate internal controls are not possible? This course explores the use of compensating controls and other tools that organizations can use to make internal controls work for the small entity.
Experience/Prerequisites: Minimum to advanced level.
Who should attend: Partners and managers responsible for planning and performance of audit engagements, staff persons conducting those engagements, and internal accounting management personnel.
Recommended CPE credit: 8 hours
Acronym: HSIC