Effective and efficient internal control systems - course RUB 9,900. from KonturSchool, training 7 hours, date November 29, 2023.

Elena Danyakina. Internal control: basic theory and practice

- The need for organizations to have various organizational and legal forms of internal control.
- The need for internal control in accordance with Laws No. 115-FZ and No. 273-FZ.
- Professional standards “Internal control specialist” and “Internal auditor”.
- International standards of internal auditing.
- Standards for assessing the effectiveness of internal audit for the public sector.
- International quality standards for organization management.
- Professional ethics.
- Study of the activities of an economic entity.
- Assessment of the internal control system.

- Control environment: elements, analysis, organizational structure.
- Control procedures: types, characteristics, documentation of business processes, documentation of ICS design.
- The concept of business risk.
- Internal control procedures aimed at minimizing risks.
- Application of audit methods and procedures to obtain evidence in the process of internal control.
- Identification of control procedures for business processes: procurement, personnel management, marketing.
- Identification of control procedures for business processes: sales, finance, financial and management reporting.
- Internal control of the reliability of financial reporting.
- Internal control of compliance with legislation.
- Testing control procedures, identifying control deficiencies and developing corrective action plans.

Online test

Take the 5 question quiz if you want to test your knowledge.