MYCPE ONE

Auditing Key Reports: Logic, Completeness, and Accuracy 1.5 Credits

Auditing Key Reports: Logic, Completeness, and Accuracy 1.5 Credits

  • Jen Nelson

    | CISA, CIA

  • Rating

    5

  • Published on

    June, 2026

  • Subject Area

    Auditing

Learning mode

On Demand
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  • Answer the polling questions
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Learning Objectives

  • Define key reports and recognize when reports are considered key within control activities.
  • Identify approaches used to evaluate report logic and report reliability.
  • Explain procedures for testing report completeness and accuracy.
  • Analyze risk-based testing considerations for different report types.
  • Evaluate common pitfalls and best practices associated with report testing and IPE evaluation.

Course Overview

Organizations rely heavily on system-generated reports to support management reviews, financial reporting processes, SOX compliance activities, and IT General Controls (ITGCs). When these reports are used as key controls or Information Produced by the Entity (IPE), auditors must evaluate whether the reports are complete, accurate, and generated using appropriate report logic to support reliable decision-making and effective control performance.

This course provides a practical framework for evaluating key reports through report logic testing and completeness and accuracy (C&A) procedures. Participants will learn how to identify key reports, assess report reliability, determine when logic testing is required, and apply risk-based testing approaches based on how reports are used within specific controls. The program also examines common testing pitfalls, differences across report types, and best practices for improving IPE evaluation and audit quality.

Major Topics:

  • Identifying key reports and Information Produced by the Entity (IPE)
  • Report logic testing and report reliability considerations
  • Completeness and accuracy (C&A) testing procedures
  • SOX, financial reporting, and ITGC testing considerations
  • Risk-based approaches to report testing
  • Common pitfalls and best practices in report evaluation

Through real-world examples, case studies, and practical audit considerations, attendees will gain greater confidence in performing report testing procedures, evaluating report logic, strengthening audit documentation, and improving the effectiveness of SOX, financial reporting, and ITGC-related audit activities.

For more Auditing-related courses, Click Here.

On Demand Credits for All Qualifications

License details Credits Status
Auditing for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Auditing for Chartered Professional Accountant in Canada 1.5 CPD Eligible
Governance, Risk Management, and Control for Certified Internal Auditors (CIA) 1.5 CPE Eligible
Information Asset Security and Control for Certified Information Systems Auditor (CISA) 1.5 CPE Eligible
Auditing for Certification in Risk Management Assurance (CRMA) 1.5 CPE Eligible
Auditing for Certified Government Auditing Professional (CGAP) 1.5 CPE Eligible
System and Organization Controls Reporting for Certified Information Technology Professionals (CITP) 1.5 CPD Eligible
Auditing for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Governance, Risk Management, and Control for Internal Audit Practitioner (IAP) 1.5 CPE Eligible
Association of Chartered Certified Accountants (ACCA) 1.5 CPD Eligible
Chartered Accountant - ICAEW 1.5 CPD Eligible
Auditing for Certified Internal Controls Auditor (CICA) 1.5 CPE Eligible
Auditing for Qualification in Internal Audit Leadership (QIAL) 1.5 CPE Eligible
Auditing for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
Auditing for Certified Controls Specialist (CCS) 1.5 CPE Eligible
Auditing for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
Chartered Accountants - Scotland 1.5 CPD Eligible
Chartered Accountants - Ireland (CAI) 1.5 CPD Eligible
CPA - Ireland 1.5 CPD Eligible

Additional Information

Credits

1.5

Course Level

Intermediate

Instructional Method

QAS Self Study

Group Internet Based

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Take charge of your career with MYCPE ONE’s online CPE courses designed for CIA professionals. Earn essential CIA CPE credits while expanding your expertise, all from the convenience of your schedule and location. Our courses dive into a variety of relevant topics, keeping you updated on the latest trends and developments in your field. With flexible scheduling and content led by industry experts, MYCPE ONE makes professional learning easy and impactful. Join us today to access powerful resources that help you grow and achieve your career goals. At MYCPE ONE, we’re here to be your trusted partner in success.

About Instructor

Jen Nelson

Jen Nelson | CISA, CIA

Dunkin Consulting

  • 4.7
  • rating
  • rating
  • rating
  • rating
  • rating

Jen Nelson, CISA, CIA, is an accomplished IT audit and compliance consultant with more than 17 years of experience, including nine years in Big 4 public accounting. She operates her own consulting practice dedicated exclusively to IT SOX (U.S. and UK) and SOC 1/SOC 2 compliance, where she helps organizations design, assess, and strengthen effective IT control environments across diverse industries and systems.


Jen has successfully guided clients through audits, readiness projects, and control remediation. She also contracts in quality control and training, helping audit teams refine their workpapers and elevate audit quality. Renowned for her clear, practical advice and deep technical knowledge, Jen holds both the CISA and CIA credentials.

On Demand FAQs

What is Self Study (QAS)?

Self Study QAS (Quality Assurance Service) is a NASBA and other regulatory bodies approved program designed for Professionals to complete their Continuing Professional Education credits through self-paced, interactive courses that meet the highest standards of quality and compliance. Our courses qualify for credits with NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other professional organizations.

How do I earn CPE credits through self-study?

To earn CPE credits, you must complete the self-study course, pass the required assessments, and submit the necessary documentation. Credits are awarded based on the completion of course hours and successfully passing the assessments.

Are the self-study courses accepted by NASBA and other professional organizations?

MY-CPE LLC courses are accepted for continuing education credit by various professional certification programs, including NASBA, IRS, CFP Board, and HRCI. MY-CPE LLC is also recognized by SHRM to offer Professional Development Credits (PDCs) for SHRM-CP® and SHRM-SCP® recertification activities.

What are the requirements to maintain compliance with self-study courses?

To maintain compliance, you must follow the guidelines set by NASBA and other regulatory bodies, which include completing the course within the specified timeframe, passing the assessments, and keeping accurate records of your learning activities.

How can I access my course completion certificates?

After successfully completing a self-study course and passing the assessments, you can access and download your course completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other professional organizations for compliance and reporting purposes.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

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Auditing Key Reports: Logic, Completeness, and Accuracy

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