CE/CPE Course Information

Internal Control: Cycle Approach

CPE Credits: 4
Subject Area: Accounting and Auditing
Field of Study: Auditing
Program Level: Overview
Lesson Version: 17-1
Publication/Revision Date: March 23, 2017
Prerequisites/Advanced Preparation: None
Written By: William A. Hillison, Ph.D., CPA, CMA

Learning
Objectives
    After completing this course, you will be able to
  • Assess control environment risks and determine whether controls are effective in safeguarding assets and preventing or detecting errors and fraud and
  • Analyze how information and documents flow through the accounting cycles
Course Topics
  1. Sales-Receivables-Cash Receipts Cycle
  2. Purchases-Payables-Cash Disbursements Cycle
  3. Payroll Cycle
  4. Other Cycles

This self-study course consists of an Audiovisual presentation, a 20-question True/False Introductory quiz, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 20 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

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