Building on the concepts learned in Session 13, this session will focus on the process of identifying effective internal control over compliance and how the auditor decides whether a control is designed and implemented effectively. Will also discuss the changes in assessing internal controls during a pandemic. Case studies will provide step-by-step examples of identifying and documenting internal controls in a single audit.
Identify control objectives for each compliance requirement.
Analyze compliance processes and controls within processes.
Determine risks within processes ("what can go wrong" risks).
Apply theory to various case scenarios.
Deputy State Auditor,
Office of the State Auditor, North Carolina