Miscellaneous

Compliance Auditing - Internal Control (Part 3)

This course provides an introduction to compliance auditing with a specific focus on internal control. This course is part three of a five-part series. This course provides an overview of the five elements of internal control and the COSO Integrated Framework, understanding internal controls, and objectives of internal control. This course also provides information relating to the approach for testing internal controls over compliance, sampling, and documentation.

Learning Objectives:

  • Identify the five elements of internal control.
  • Recognize key considerations and requirements with respect to internal controls.
  • Recognize key procedures related to testing of internal controls and documentation.


Prerequisites/Advanced Preparation:

None


Speaker / Author:

Marci Thomas, MHA, CPA, CGMA, licensed as a CPA in Georgia and North Carolina, is an author and presenter on various not-for- profit, healthcare and governmental topics to nonprofits, CPA firms and state societies of CPAs around the country. She also writes and teaches courses in governance, financial management, grants accounting, strategy and various operational topics. Marci is a clinical assistant professor in the School of Public Health at the University of North Carolina at Chapel Hill and is an adjunct professor at Emory University in the Goizueta Business School. Marci works with numerous accounting firms, performing quality control and efficiency reviews and with nonprofit boards on strategic planning, internal control and governance issues.

Marci is also an author of a book published by Jossey Bass in 2004, Essentials of Physician Practice Management. Her book, Best of Boards: Sound Governance and Leadership for Nonprofit Organizations, was published by the AICPA in June 2011 and is on its second printing. Her newest book on Health Care Financial Management was published by Wiley Publishing in January 2014.

Marci serves on the Professional Development Advisory Council and the Not-for- Profit Committees for the North Carolina Association of CPAs. She is on the fundraising committee for Georgians for a Healthy Future and for several Basset Hound Rescue Groups. She is on several committees at her church.

Marci received her Bachelor in Business Administration with a concentration in accounting from the Georgia State University and her Masters in Health Administration at the University of North Carolina at Chapel Hill. She is a frequent speaker at local, regional and national conferences.

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Price (USD)

Standard: $24.95

Details

Course Code : 99THO04

Release Date : 06/09/2021
Expire Date : 06/08/2023
Credits :
CPE 1.00
QAS 1.00

Length : 50min
Course Level : Basic
Course Type : QAS Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Auditing

Theme : Miscellaneous

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