Surgent's Testing Internal Control & Reporting Deficiencies

Overview

The risk assessment process requires the auditor to understand internal controls over financial reporting and report deficiencies to management and those charged with governance as defined by professional standards. Auditors may be also required or decide to test internal controls for effectiveness. This module builds on the previous module on internal control extending the participant's skills to effective and efficient testing of internal controls and communicating deficiencies. (Please Note: This module is part of Surgent's Audit Skills Training: Level 3.)