As entities continue to oursource financially significant processes, auditors will need to rely on third party assessments of the effectiveness of the controls over these processes. These assessments are called SOC1 reports. Understanding the scope...
Accounting and financial reporting for construction contractors may be the most difficult area to be in compliance with the various standards. Construction engagements are, in many instances, more "dangerous" than most lines of business due to the ma...
Our focus is to reduce the overall risk of fraud. To that end, this course focuses on what factors contribute to turning honest employees into fraudsters. Discussion will include integrity and ethics, as well as how people may react in certain situat...
Designed for accounting, audit, and attestation practitioners at all levels in both public accounting and business and industry, this course provides an overview of the recent pronouncements and guidance issued by the AICPA related to audit and attes...
Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides an overview of recently issued AICPA auditing and attest standards that will be effective for December 31, 2022...
Of all the financial reporting impacts related to COVID-19, financial statement disclosure and accountants' reporting when substantial doubt about an entity's ability to continue as a going concern is likely to continue for several reporting cycles. ...
Companies that fall victim to fraud schemes need to reassess internal controls in order to prevent future fraudulent activity. In this course, we will review the 18 most prevalent internal controls that should be present (as well as designed and oper...
Companies that fall victim to fraud schemes need to reassess internal controls in order to prevent future fraudulent activity. In this course, we will review the 18 most prevalent internal controls that should be present (as well as designed and oper...
A commitment to excellence requires dedication toward self-improvement in whatever endeavor we choose, including being Internal Audit (IA) professionals. Legendary football coach Vince Lombardi once said: "The quality of a person's life is in direct ...
Proper planning and execution of an audit program at the overall activity and individual engagement level requires highly effective management and administration to promote, support, and ensure maximum value adding assurance for organizational stakeh...
While risk assessment and planning lay the foundation for IA engagement programs, it is the effective execution of the program that ultimately determines the success of the IA activity in serving and adding value to its stakeholders. The results of I...
The value adding capacity of an overall IA activity's program begins with the foundational risk assessment and planning process. This activity is undertaken annually at an enterprise level, and functionally at an individual engagement level. The al...
The "name of the game" in virtually any business (or profession), and most certainly for Internal Auditors, is adding the greatest possible value to and for all stakeholders of that business/profession. Internal Auditors serve a wide variety of stake...
The definition of Internal Auditing promulgated by The Institute of Internal Auditors (IIA) speaks to the critical areas of value adding coverage and services Internal Auditors can and must bring to their organizations. These include the key areas of...
A highly effective internal audit group's value to an organization is directly related to its independence and competence in fulfilling its charter. To function optimally, an internal audit group needs unrestricted access to the subject matter it is...
This program provides an essential and engaging introduction to the internal audit profession, a primer on current, major internal audit guidance / standards for staff level personnel, and a value adding refresher and reinforcer for more seasoned per...
Organizations that fall victim to fraud (and that is every organization in the world) have many controls in place to combat fraud. We will discuss means and methods to stop fraud and the controls that victim organizations employ to seek improvements for our organizations.
Organizations that fall victim to fraud (and that is every organization in the world) have many controls in place to combat fraud. We will discuss means and methods to stop fraud and the controls that victim organizations employ to seek improvements for our organizations.
The best way to ensure engagement quality is through consistent application of a firm's system of quality control. In this course, we will review the key components of such a system, which can be found in the AICPA's quality control standards. Specif...
Be the go-to person for financial statement preparation engagements. Specifically designed for preparation practitioners and their staff, this course will provide you with a hands-on application for performing preparation engagements under AR-C Secti...
Be the go-to person on financial statement compilation and preparation engagements. Specifically designed for those performing preparation and compilation engagements, this course will provide you with a hands-on application for performing preparatio...
Be the go-to person on financial statement compilation and preparation engagements. Specifically designed for those performing preparation and compilation engagements, this course will provide you with a hands-on application for performing preparatio...
Be the go-to person for financial statement compilation engagements. Specifically designed for compilation practitioners and their staff, this course will provide you with a hands-on application for performing compilation engagements under AR-C Secti...
Whistle-blowers play an important role in fraud detection and prevention. This course will review historical financial whistle-blowers and they role they play in organizations, as well as explore whistle-blower myths. It includes a conversation with...
This course will take an in-depth look at the largest municipal fraud in U.S. history. What red flags did the auditors miss? What red flags did the bank miss? This course includes a conversation with former U.S. Marshal Jason Wojdylo, who was an inte...
This course will discuss the psychology behind white-collar crime. It will conclude with a conversation with Abby Ellin, author of Duped. This is the third of five 2-hour courses in Surgent's Fraud Certificate Program. This program includes a combi...
This course will discuss what to do if you suspect fraud within your organization. The HealthSouth fraud case is presented as a means of understanding how the fraud was committed, and ways in which it could have been prevented. This is the second of ...
This course will discuss common fraud schemes found in business transactions. The course also includes a conversation with Nathan Mueller, a reformed white-collar offender who committed financial statement fraud from a large financial institution.Thi...
Quality should be the primary focus of all engagements. Since initiating its Enhancing Engagement Quality initiative in 2014, the AICPA has been using its peer review program as a way to assess the improvement in engagement quality.In this course, we...
With the AICPA's heightened focus on enhancing audit quality, increased oversight of the peer review process and the auditor's overall responsibility to provide high quality services, the focus on compliance with professional standards has never been...