The primary focus of this course is to provide you with an introduction to auditing for control activities.
This course provides the fundamental knowledge needed to become effective in performing audits on control activities. Foundational concepts — such as the what control activities are, types and examples of control activities, key controls, control objectives, and segregation of duties — are provided to help understand the application to the audit engagement. At the end of this course, you will be able to use the concepts to audit control activities.
- Identify the types of control activities.
- Recognize how entity-specific factors can impact control activities.
- Define the process for identifying key controls.
- Define control objectives.
- Explain the importance of segregation of duties.
- Identify internal control deficiencies.
- Recognize how the effectiveness of control design is evaluated.