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Author: |
Jennifer Nelson, CISA, CIA |
Course Length: |
Pages: 3 ||| Review Questions: 5 ||| Final Exam Questions: 5 |
CPE Credits: |
1.0 |
IRS Credits: |
0 |
Price: |
$14.95 |
Passing Score: |
70% |
Course Type: |
Video |
Technical Designation: |
Technical |
Field Of Study: |
Auditing |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course provides a focused review of Information Technology General Control deficiencies most frequently cited in PCAOB inspection reports and how to fix them.
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Frequently Asked Questions: |
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Description: |
The Public Company Accounting Oversight Board (PCAOB) has consistently identified weaknesses in Information Technology General Controls (ITGCs) as one of the most common deficiencies in audit inspections. These findings undermine reliance on application controls, reports, and ultimately the overall audit opinion. This course provides a focused, practical review of the ITGC issues most frequently cited in PCAOB inspection reports, including logical access, change management, information produced by entity (IPE), and recurring deficiencies that signal quality control concerns. Through real-world inspection examples and remediation strategies, participants will learn how to strengthen ITGC testing, avoid common pitfalls, and build a stronger audit defense. This one-hour course is designed for auditors, consultants, and compliance professionals seeking to enhance audit quality and reduce inspection risk in engagements involving ITGCs. |
Usage Rank: |
12857 |
Release: |
2025 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
Internal: New Audit Reporting Standards - SAS Nos. 134-141 (Course Id 1825)
Internal: A Definitive Guide to Auditing CPA Courses
External: Public Company Accounting Oversight Board: Overview, History
External: Audit: Meaning in Finance and Accounting and 3 Main Types
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
09-Sep-2025 |
NASBA Course Declaration: |
Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
Keywords: |
PCAOB IT Findings and How to Fix Them (Video) - CPE course for CPAs |
Learning Objectives: |
Course Learning Objectives Upon completion of this course, you should be able to:
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Course Contents: |
Chapter 1 - PCAOB IT Findings and How to Fix Them Chapter 1 Review Questions |
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