Course Description:

The Coronavirus pandemic of 2020 has created a new business environment for many, if not most, businesses.  Business processes have changed as more employees are working from home and there are greater operational and financial risks as economic health diminishes and overall unemployment increases in both the USA and the world.  These factors create new challenges for the internal audit function.
Risk challenges faced by the internal audit function in these uncertain times and discussed in this course include computer connectivity, information technology controls, financial controls, supply chain and workforce risks, liquidity and customer credit risks, insurance issues and brand risks.  


Learning Objectives

Upon completion of this course, you should be able to:
* Recognize added information technology, operational, financial and financial control risks to businesses caused by a pandemic
* Recognize techniques to reduce risks added by a pandemic

New Course 8/8/2024

Prerequisites: None
Level: Overview
NASBA Category: Audit
Recommended CPE:  1 Hour

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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