Many managers, supervisors and accountants in business, government or nonprofits are not able to identify their departmental policies and procedures that function as the primary controls against errors and fraud. Alternately, auditors performing field work may be confused as to how to interpret and evaluate management’s documentation of accounting processes and controls. Neither party may truly understand how their duties differ. This course is designed to give participants a solid understanding of systems and control documentation. They receive an overview of the latest COSO guidance on the components and principles of effective internal control. This course introduces participants to basic tools used to document an accounting process.