Surgent's Communicating Internal Control Deficiencies (Audit Skills Training - Level 5) (A5M2)

Course Details





Field of Study

Accounting & Audit

CPE Credit

3 hours CPE credit

Level of Knowledge



Surgent McCoy CPE, LLC


Experience on complex audit engagements


Professional and regulatory audit standards require communication of internal control matters noted on a financial statement audit. This assists management and those charged with governance with satisfying responsibilities for designing, implementing, maintaining and monitoring internal controls. This module will help the auditor with understanding how to improve the required communications to be more value-added to the client.


  • The required communication of internal control matters noted on an audit
  • Evaluating the severity of identified deficiencies, including consideration of qualitative considerations
  • Elements to include in the letter or report including internal control matters
  • Components of a well-written internal control comment
  • Better writing tips and techniques


  • Discuss what, when and to whom to communicate identified deficiencies in internal control during the financial statement audit
  • Describe how to categorize the severity of identified deficiencies
  • Explain how to draft written communications in a way that will increase the likelihood of corrective action

Designed For

Accountants who are responsible for drafting internal control related matters noted in an audit

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