Audits of Internal Control & Control Risk - Prof. Helen Brown - Lecture 10
July 30, 2012
Lecture 10: Audits of Internal Control & Control Risk
Professor Helen Brown
00:00:09 Definition and Importance
00:05:40 Management and Auditor Responsibilities Related to Internal Control
00:10:06 Audit Risk Model for Planning
00:10:44 Management Assertions With Respect To Internal Controls on Processes
00:15:06 Components of Internal Control
00:16:31 The Control Environment
00:18:24 Risk Assessment
00:21:35 Control Activities
00:28:23 Adequate Separation of Duties
00:30:04 Information & Communication
00:32:19 Monitoring
00:33:07 Process for Understanding Internal Control & Assessing Control Risk
00:34:30 Obtain & Document Understanding of Internal Control
00:35:24 Assess Control Risk
00:36:20 Identify & Evaluate Deficiencies & Weaknesses
00:38:42 Identify Deficiencies and Weakness
00:41:04 Communications
00:41:44 Steps in Internal Control Analysis
00:43:13 Control Procedures Analyzed
00:44:39 Types of Opinions
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