CPAR Auditing Practice  |  Format: Flash

Internal Auditing: Trends and Challenges

Course Overview
While preparing reliable financial information is a responsibility of every management team, internal auditing is an effective tool for keeping the enterprise performing at its highest level. As a result, internal auditors must be committed to sustaining their objectivity and to placing a priority on their assurance services. Fortunately, we assembled a group of three high-level internal audit executives to address these challenges: Stephanie Johnson of JPMorgan Chase; David Lehmann of Protiviti; and Mark Martinelli of Synchrony.
Learning Objectives
Upon successful completion of this segment, you should be able to:

  • Define the three main responsibilities of internal auditors;
  • Identify the manual tasks of auditors that have been replaced by cognitive technology;
  • Distinguish between sample-based testing and a population-testing process; and
  • Explain how the background and skills of the internal audit workforce has changed in recent years.

    Catalog Number: CPAR1385-FM
    CPE Credits: 2 Registry / 2 QAS
    Author: CPA Report
    Advanced Preparation:
    Work experience in financial reporting or auditing, or an introductory course in auditing.
    Course Level: Update
    Field of Study: Auditing
    Content Partner: CPA Reports Online
    QAS: QAS Certified based on 50 minute hours.
    Course Type: Self-Study
    Minimum Passing Grade: 70%
      You are allowed 2 attempts to pass the final exam in a 30 day period. You will be locked out of the final for 30 days after any second failure.
    Soft/Hardware Reqs.:  Adobe Acrobat® Reader for the .pdf files
     56k or Greater Internet Connection
     Modern DHTML Compatible Browser
     Ram: 256 MB minimum
     Sound card with speakers/headphones
     Windows or Mac OS
    Release/Expiration Dates: Apr 26, 2019 / Jul 07, 2020