Learn about the risk assessment procedures needed to understand an entity’s system of internal control, inherent risk factors, and audit documentation requirements.
Learning Objectives
- Upon completion of this course, you will be able to:
- Recognize risk assessment procedures.
- Identify inherent risk factors.
- Recall guidance addressing the risk associated with the client’s use of technology, the assessment of control risk and the regulatory environment.
- Identify audit documentation requirements.
Major Topics
Learn about the risk assessment procedures needed to understand an entity’s system of internal control, inherent risk factors, and audit documentation requirements.