Internal Controls, Risk Assessment, Audit Documentation, and Best Practices Webcast
December 15, 2026
Live Webcast
NASBA 16
Instructor
Melissa Critcher
View Bio
Instructor
Melissa
Critcher
View Bio
Ms. Melissa Critcher
Bio
Melissa G. Critcher, CPA attended Appalachian State University where she received a bachelor of science degree in Accounting. Throughout the course of her career, she has had the opportunity to work with small and large local and regional firms across North Carolina. Currently, Melissa, has her own practice located in Charlotte, NC. Her practice concentrates on auditing employee benefit plans and consulting with CPA Firms and plan sponsors. Melissa?s experience has led to various opportunities, which include teaching numerous continuing professional education courses for the AICPA, NCACPA, Surgent McCoy, and CPA firms, as well as, public and privately held entities. She has been repeatedly recognized as an outstanding discussion leader by the AICPA and NCACPA. Melissa has also authored several different courses for the AICPA, Surgent McCoy and others, on topics including employee benefit plans, internal controls, and compilation and review engagements. During her career, Melissa has served in various roles with both the NCACPA and AICPA. These positions include serving as a member of the NCACPA Board of Directors and a committee member for the NCACPA Accounting and Attestation Committee, as well as, local chapter positions for the NCACPA. For the past six years, Melissa has also served as a volunteer on the AICPA Technical Standards Committee for Employee Benefit Plans which is responsible for evaluating referrals from the Department of Labor for deficient audits and making recommendations for disciplinary actions.
A comprehensive risk assessment is crucial to every audit engagement as it creates an awareness of the internal and external risks that could impact an organization?s ability to meet its objectives. It helps prioritize risk management and aids in developing a roadmap to assist in establishing internal controls to mitigate or minimize the risks to an acceptable level. This course will assist auditors in understanding the risk assessment standards and best practices for implementation. Another critical component of every audit engagement is documentation. Best practice tips and examples will be addressed in the material to assist auditors with efficiency and effectiveness.
Learning Objectives
Identify the components of internal control.
Analyze the risk assessment standards.
List the strategies for a proper walk-through.
Identify best practices for audit documentation related to planning, internal controls, and risk assessment.
Major Topics
The components of internal control; documenting your understanding of the controls at the client and the service organization;
The risk assessment standards and how to comply with the requirements.