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Auditing Internal Controls For Governments

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Before starting this self study program, please go through the instructional document.

The topic is also scheduled as live webinar on the following dates

Nov 03, 2021 | 10:00 AM EDT Register
Dec 03, 2021 | 10:00 AM EDT Register


  • Government Auditing
    10 mins
  • International Standards for the Professional Practice of Internal Auditing
    30 mins
  • Internal Control Frameworks
    35 mins
  • COSO Framework for Internal Control
    44 mins
  • Non-Statistical Sampling Risk
    83 mins

Course Description

So why is gaining an understanding of controls necessary?

The understanding of internal controls assists the auditor in assessing the risks of material misstatement, which in turn assists in designing and implementing audit responses that are tailored to a client's assessed risks. This is true regardless of the size of the entity.

Without properly understanding controls, an auditor may not identify risks associated with the entity's internal controls and therefore may not design and implement appropriate responses.

Auditing internal controls for a government entity is more subjective than auditing other areas of a client. There is no “one size fits all” set of internal controls. This online CPE course reviews the COSO Framework for Internal Control and discusses auditing a client’s internal controls. From conducting walkthroughs to hypothesis testing, we will review the various aspects of auditing and evaluating internal controls.

This online continuing education course will review the component evaluation of the internal controls and will discuss the difference between sampling and using data analytics to test populations. We will specifically address the government auditing standards as they relate to internal controls. 

Major topics covered in this online CPE webinar:

  • A Review of Internal Control.
  • The COSO Framework for Internal Control.
  • Auditing Internal Control Components.
  • Auditing Internal Controls: Relying on the Internal Auditor's Work.
  • Audit Sampling.
  • Evaluating Internal Controls.

Learning Objectives

  • To identify the COSO Framework for Internal Control.
  • To describe audit procedures for conducting an audit of internal controls for a government entity.
  • To describe internal control standards in the Green Book.
  • To recognize the form for internal control documentation.
  • To describe internal control components that are often considered to be the most important part of the internal control framework.
  • To analyze a risk response where no action is taken to respond to the risk based on the insignificance of the risk.
  • To identify the correct equation for audit risk.

Who Should Attend?

  • Auditors
  • Certified Management Accountant
  • Certified Public Accountant
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Young CPA