• Definition of controls and when a control is relevant to the audit
• Responsibilities of management regarding internal controls
• Responsibilities of the auditor concerning internal controls
• Purpose and benefits of implementing internal controls
• Understanding ISA 250: Controls to ensure compliance with laws and regulations
• Application of ISA 265: Communicating deficiencies and significant deficiencies in internal controls to those charged with governance
• Using ISA 315: Identifying and assessing risks of material misstatement through understanding the entity and its environment
• Documenting controls relevant to the audit and system description requirements
• Evaluating the design and implementation of internal controls
• Determining the nature, timing, and extent of control testing
• Applying sampling techniques to tests of controls
• Identifying and reporting key audit matters related to internal controls
