|IT Risks and Controls in Current and Emerging Environments||LACPA Member: $90.35|
|CPE On-Demand , 2015||Regular:$139.00|
|Product# 156552||Availability: Online Access 1 Year|
Accounting transactions and other types of processing are conducted in a variety of IT environments, including traditional, such as Local Area Networks, or emerging, such as cloud and mobile computing. This CPE course covers the risks and internal controls that are common to all IT environments in both large and small entities and IT internal controls and risks that are unique to environments of varying levels of complexity.
▪ Recall key considerations related to IT and the COSO framework.
▪ Explain IT general control concepts.
▪ Explain the impact of weaknesses in IT general controls.
▪ Describe the relationship between manual and IT application controls.
▪ Outline key definitions, components, and risks relating to information technology environments.
▪ Provide examples of common e-commerce risks and related controls.
▪ Explain how risk assessment procedures are applied related to IT during an audit.
▪ Describe risks related to cloud and mobile computing and methods to mitigate these risks.