Curriculum
- 6 Sections
- 34 Lessons
- 10
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- Module 1: Purpose of Internal Controls4
- Module 2: Implementing Controls in Business Cycles14
- 2.1Controls in Purchase and Payment Cycle
- 2.2Controls in Inventory and Costing Cycle
- 2.3Controls in HR and Payroll Cycle
- 2.4Controls in Sales and Collection Cycle
- 2.5Controls in Fixed Assets Life Cycle
- 2.6The Human Element Role in Controls
- 2.7Technology Role in Implementing Controls
- 2.8Segregation of Duties in Business Cycles
- 2.9Required Reporting in Business Cycles
- 2.10Approvals and Authorization in Business Cycles
- 2.11Risks to Corporation in Lack of Control in the Cycle
- 2.12Costs of Controls and Controlling Costs in Business Cycles
- 2.13Controlling Assets and Inventory Movements within the Company
- 2.14Preventing Fraud through Proper Controls
- Module 3: Information System Controls3
- Module 4: Financial Controls5
- Module 5: Administrative Controls5
- Module 6: External Reporting3