With the issuance of the AICPA risk assessment SASs, auditors have no choice but to better understand internal controls in order to assess the design of controls and determine if they have been implemented. This course will provide the auditor of small to midsize entities with tips, tools and techniques to efficiently document controls and to determine where it is necessary or more efficient to test them. In addition, the program will illustrate how to test internal controls efficiently at the financial statement and assertion level. This course is also recommended for persons working in industry who would like to learn more about improving their entity’s internal controls and avoiding SAS No. 115 comments.