Group On-site and Virtual Course Catalog

This course covers:

• Working paper techniques: what working papers should contain, basic working paper processes, supervisory review and best practices
• Potential working paper problems: poor summarization, inadequate labeling, unprepared for review, failing to conform to agency policies
• Processes that are often poorly documented: risk assessment, evaluation of internal controls, consideration of fraud risk and planning process
• Types, sources and tests of evidence, and presumptions regarding evidence