2025 Recorded Course Catalog
Bring your CPE catalog to life with Galasso Learning Solutions’ recorded course packages. Developed and delivered by industry experts, our engaging, high-quality A&A content features stories, analogies, and example real-world to create an impactful learning experience. Easily integrate our NASBA-compliant courses into your LMS and give your members the exceptional training they deserve.
GLS’s 2025 Catalog will be available by May 1, 2025 to support your upcoming CPE year.
Additional courses will be added throughout the year.
Internal Control Fundamentals
AU-C Section 315 requires the auditor to gain an understanding of the entity and its environment and the entity's internal controls in order to design appropriate audit procedures. This course will review the key requirements of COSO which is one of the most widely used internal control frameworks. We'll also review the limitations of internal controls. Additionally, this course will introduce the risk assessment process and the various audit procedures to evaluate controls and to determine whether to test the operating effectiveness of controls.
Upon completing this course, learners will be able to:
- Recognize the five components of COSO
- Recall the limitations of internal controls
CPE Credits:
2-Cr Webinar; (2.5-Cr QAS)
Program Level:
Basic
Instructor:
Jaclyn M. Veno
Qualifications:
Yellow Book 24
Prerequisites:
None
Advanced Preparation:
None
