The purpose of the Understanding Internal Controls course is to provide participants with an overview of internal controls and how they help achieve management's objectives.

Program Level: Basic

Prerequisites: None

Advanced Preparation: N/A

Instructional Method: Group-Live

Instructor: Robert Kuehler

Recommended CPE Credit: 2.0 Hours

Field of Study: Auditing

Course Objectives:

At the end of this course, participants will be able to:

  • Explain internal controls;
  • List management objectives and responsibilities;
  • Describe the framework of internal controls;
  • Identify controls over accounting and financial reporting; and,
  • List potential internal control weaknesses.

Program Policies

NASBA Statement

The University of Colorado is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: