• Course Information

    Title: Government Auditing - Green Book: 1. The Control Environment
    Category: Accounting and Auditing
    Field of Study: Auditing (Governmental)
    Course Code: A016-0432
    CPE Credits: 4.0
    Price: $34.95
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Description

Description:
Standards for Internal Control in the Federal Government, known as the "Green Book," sets the standards for an effective internal control system for federal agencies. This course covers the control environment of the governmental internal control framework, as discussed within the GAO Green Book. The GAO Green Book standards describe the control environment as the foundation for a system of internal controls, providing the discipline and structure needed to help an entity reach its objectives. The course takes an in-depth look at the 5 key principles that the GAO recommends must be in place for an entity's internal control environment to be considered effective.

Delivery Method: Online Interactive Self Study

Level: Overview

Prerequisites: Auditing

Advanced Preparation: None

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Course Details

Author: Delta Publishing

Category: Accounting and Auditing

Field of Study: Auditing (Governmental)

Passing Score: 70%

Publication Date: 12/15/2016

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Objectives

Objectives:
Chapter 1     Introduction
1. Define internal control and internal control system
2. Recognize the 5 main components of an effective system of internal controls and the related 17 principals which should be present
3. Define the control environment and the 5 principal characteristics that should be present in support of an effective control environment
Chapter 2     Demonstrate Commitment to Integrity and Ethical Values
1. Recognize the principle of "demonstrating a commitment to integrity and ethical values" as a key principle expected to be present in support of an effective control environment.
2. Recognize the 3 main attributes considered necessary by the GAO for the principle of "demonstrating a commitment to integrity and ethical values" to be considered to be present in an entity's control environment.
3. Identify examples of the 3 main attributes considered necessary by the GAO for the principle of "demonstrating a commitment to integrity and ethical values" to be considered to be present in an entity's control environment.

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Profession

NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

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