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NAA2219 - Enhancing Internal Control Assessments: Efficiency, Effectiveness and Compliance

‐ Jun 8, 2022 3:45pm

Most small and middle-market auditors struggle to generate efficient and useful internal control assessments. This session will focus on proven approaches to reduce costs and increase the usefulness of these required procedures. Forthcoming Standards confirm the continuing role of this area of current practice. Practical hints on documentation, integrating IT auditing, developing internal IT audit expertise and the need to sometimes "think outside the forms" will enhance your audits.

Learning Objectives:

  • Identify the role and significance of internal control assessments through the AICPA Audit Risk Model
  • Recognize when controls testing creates efficiencies and what controls to test
  • Apply tips for creating efficient and effective assessments
  • Determine characteristics of an effective IT audit program and determine how to develop in-house IT audit competency
  • Predict solutions to practical implementation hurdles


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