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: 18-1
Publication/Revision Date: July 8, 2019
Prerequisites/Advanced Preparation: None
Written By: William A. Hillison, Ph.D., CPA, CMA

After completing this course, you will be able to
  • Assess control environment risks
  • Determine whether controls are effective in safeguarding assets and preventing or detecting fraud and error
  • 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 or 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.

State Board and other CPE agency registrations can be viewed on our sponsor approvals page.

For more information regarding administrative policies such as complaints and refunds, please contact our CPE Department at (800) 874-5346 ext. CPE (273).