This course is one of a series of four internal control courses designed primarily for state and local government employees who require knowledge of basic internal controls. The other three internal control courses offered in this series include Internal Controls—Accounts Payable and Cash Disbursements, Internal Controls—Accounts Receivable and Cash Receipts, and Internal Controls—Payroll.
Upon successful completion of this course, the participant should be able to:
-Define internal controls.
-Cite the five components of a comprehensive system of internal controls.
-Discuss the importance of and limitations to internal controls in a governmental environment.
-Identify effective internal controls for capital assets
-Describe how internal control deficiencies are reported and corrected.
Applies Towards the Following Certificates
- Level II Finance Officer Certification : Elective Courses