Auditing Bank Reconciliations
Auditing today’s IT environment necessitates a thorough understanding of how bank reconciliations can be entered and maintained. To help organizations meet this obligation, Jeff Hare, CPA CIA CISA discusses a variety of pertinent concerns. In this course, we explore examples of control design and learn why it is necessary to understand how a unique system works. We take a close look at a sample internal control questionnaire, the risk library, and control design considerations for bank reconciliations. In addition to the helpful insights provided, .25 CPE hours will be awarded upon completion of this course.