Contents
Course
Introduction. 5
Fundamental
Operational Controls. 6
Segregation of
Duties. 6
Cash Disbursements. 8
Cash Receipts. 11
Accounts
Receivable. 13
Accounts Payable. 14
Inventory. 15
Fundamental
Accounting Controls. 16
Fundamental
Internal Control Environment 19
Case Study – Koss
Corporation. 23
Other Factors to
Consider. 33
Controls over
Information Technology. 33
HR Procedures. 34
Risk Assessment 34
Review Questions. 36
Glossary. 38
Index. 39
CPE Exam.. 41
Answers to Review
Questions. 44