December 8, 2022


4 Total CPE Credits


CANCELLED: Internal Controls, COSO and COVID-19

  • Instructor

    Curtis Quickel

Learning Objectives

  • Understand that fraud occurs in companies with seemingly sound internal control structures
  • Assess how internal controls fit into the COSO framework and determine whether mitigating controls are sufficient
  • Understand the difference between reactions and responses to changing circumstances
  • Recognize that the days of working in an office may be numbered (or certainly reduced)
  • Understand that audits and other attestation engagements can actually be performed remotely, reducing time and cost

Major Topics

  • ACFE’s Report to the Nations and the most commonly found controls in fraud victim organizations
  • Internal controls in relation to COSO principles
  • How to employ controls to cut losses
  • How to modify controls in the post-COVID era
  • The potential impact of increased enforcement of laws and regulations to replenish government coffers
  • Remote work circumstances and considerations

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Basic



Advanced Preparation


Intended Audience

CPAs in public practice and industry who wish to educate clients or colleagues on how to assess internal controls and adapt in the post-COVID era


Surgent CPE

This event has ended.