Learn how to determine whether internal controls are operating consistently and effectively—not merely whether they appear adequate on paper.
This live, instructor-led webinar provides auditors, internal control professionals, compliance officers, and risk managers with practical methods for testing entity-level controls, transaction-level controls, and IT general controls. Participants will learn how to select appropriate testing procedures, determine sample sizes, evaluate audit evidence, document exceptions, assess control deficiencies, and communicate meaningful conclusions.
Participants can earn 4 NASBA CPE credits while strengthening their ability to perform risk-based internal control testing.
Why Operating Effectiveness Matters
Effective internal control testing provides reasonable assurance that important controls are performing as management intended. Poorly planned testing may fail to identify unauthorized transactions, financial reporting errors, compliance violations, technology risks, or operational breakdowns.
A control should not be considered effective merely because:
- A policy exists.
- The control owner says the control was performed.
- A document contains a signature or approval.
- One successful example was identified.
- No known error or fraud has occurred.
Auditors need sufficient, appropriate evidence demonstrating that the control consistently addressed the relevant risk. This webinar gives participants the methods needed to obtain and evaluate that evidence.
Why Attend?
Organizations frequently devote substantial resources to documenting internal controls without obtaining reliable evidence that those controls actually work. Weak testing can create false assurance, leave significant risks undetected, and result in unsupported audit conclusions.
This webinar will help participants:
- Improve the reliability of internal control testing.
- Develop testing procedures that directly address control objectives.
- Recognize weak, incomplete, or unreliable evidence.
- Evaluate exceptions consistently.
- Reduce overreliance on inquiry and management representations.
- Strengthen SOX, financial reporting, compliance, and operational audits.
- Produce audit documentation that withstands management, regulator, and external auditor review.
Register Now
Strengthen your ability to determine whether internal controls work consistently in real-world operations.
Register for Testing the Operating Effectiveness of Internal Controls to earn 4 CPE credits and gain practical testing techniques that can be applied immediately to internal audits, SOX assessments, compliance reviews, and operational audits.
