Course Information
Government Auditing – Green Book: 1. The Control Environment
Course Information
| Title: | Government Auditing – Green Book: 1. The Control Environment |
|---|---|
| Category: | Accounting and Auditing |
| Field of Study: | Auditing - Government |
| Course Code: | M148 |
| CPE Credits: | 4.0 |
| Price: | 34.95 |
Description
Description:
The Standards for Internal Control in the Federal Government, known as the “Green Book,” sets the requirements for an effective internal control system for federal agencies. This course covers the control environment, as discussed within the GAO Green Book. The control environment is the foundation for a system of internal controls, providing the discipline and structure needed to help an entity reach its objectives. It is the control consciousness of an organization that reflects management’s commitment to internal control. Management of any governmental agency should create and maintain a favorable control environment to achieve the organization’s objectives.
Delivery Method: Online Interactive Self Study
Level: Overview
Prerequisites: None
Advanced Preparation: None
Course Details
Category: Accounting and Auditing
Field of Study: Auditing - Government
Passing Score: 70%
Technical Details: Government Auditing is a technical field of study.
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Objectives
Objectives:
- Identify the factors that contribute to a sound internal control framework
- Recognize the principles of an effective system of internal control
- Identify effective ways to demonstrate commitment to integrity and ethical values
- Recognize main attributes for the principle of exercising oversight responsibility
- Identify effective ways to establish structure, authority, and responsibility
- Recognize main attributes for the principle of demonstrating a commitment to competency
- Identify effective ways to hold individuals accountable for their internal control responsibilities
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Profession
NASBA: Yes
QAS: Yes
CPA: Suitable for all CPAs
IRS: No IRS credit for Enrolled Agents.
Profession Identifiers: CPA