December 15, 2023


4 Total CPE Credits


Webinar (CA): Internal Control: Understanding and Testing 2023

  • Instructor

    Eugene Ristaino

Learning Objectives

• Recognize areas where controls exist and the circumstances when controls can be tested
• Determine when and how private companies maintain a system of internal control when formal processes do not exist
• Identify strengths and weaknesses in a private company's control environment by performing risk assessment procedures and transaction walk-throughs

Major Topics

• Review of the audit requirements stated in the auditing standards regarding internal control activities
• Analysis of the control environment, concentrating on privately-owned businesses
• A detailed discussion of an effective system of internal control and related control activities as detailed in the updated COSO report
• Sample risk assessment procedures to determine control risk for all major assertions
• Discussion of how to reduce control risk to below maximum
• Specific tests of controls that can be beneficial to a financial audit
• Discussion of the requirements to test controls for Governmental audits

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Basic



Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

CPAs and auditors.


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 159 159
  • COCPA Non-Member

    $ 209 209
    Your Price

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