إنشاء حساب
الرئيسية
الكورسات
Finance & Accounting
Internal Control, Testing & Fraud Schemes: Edspira
Segregation of Duties

Segregation of Duties

Internal Control, Testing & Fraud Schemes: Edspira

محتوى الكورس

جميع الدروس
10 درس
05:00 The 5 Components of Internal Control
03:14 The Auditor's Consideration of Internal Control
04:14 4 Types of Tests of Controls
06:07 Segregation of Duties
03:07 Types of Internal Control Deficiencies
06:06 Material Weakness vs. Significant Deficiency
02:36 4 Indicators of a Material Weakness
02:53 Reporting a Material Weakness
04:14 Check Kiting (fraud scheme)
04:36 Lapping (fraud scheme)