As part of auditing federal financial statements, it is necessary to understand internal control and assess the systems, applications and databases that map to the significant line items on the financial statements. This course addresses the mechanics of performing general and application controls reviews, while applying the various regulatory and authoritative requirements. The course uses the Federal Information System Controls Audit Manual (FISCAM) methodology for performing such reviews. While the course focuses on IT, it is tailored for financial auditors wishing to understand the IT steps in support of financial statement audits.