Description
Segregation of Duties (SoD) reviews are a critical component of internal control over financial reporting, yet many organizations perform them in ways that provide limited assurance. This course examines common pitfalls in SoD reviews, including poorly defined conflicts, incomplete scope, cross-application risk exposure, limited understanding of system roles and permissions, superficial review techniques, and weak documentation. Participants will learn why auditors frequently challenge SoD conclusions and how to strengthen review design, execution, and documentation to better mitigate fraud risk.
Learning Objectives
• Identify common reviewer pitfalls in SoD reviews
• Explain why auditors challenge SoD review conclusions
• Recognize when SoD reviews do not meaningfully mitigate risk
• Improve SoD review design, scope, and execution
To complete this course participants need to: Watch the Video provided and successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate.
Participants have 1 year from the date of purchase/enrollment to complete this course, a course evaluation form is provided for your feedback.
Our Refund Policy can be found at: https://cpeprime.com/cancellation-and-refund/
CPE Prime 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: www.NASBARegistry.org
Reviews
There are no reviews yet.