Common Internal Control Failures and How to Avoid Them
NASBA Sponsored QAS Self Study CPE Course
✔ Secure payment via Stripe ✔ NASBA QAS Self-Study ✔ Certificate issued automatically
7 Individual Courses ($39 each)
Save $174 by getting the 7 Course Bundle for $99
Course Overview
This course examines common internal control failures observed across organizations and explains why these breakdowns occur despite formal control structures. Drawing on real world enforcement actions and audit findings, the course identifies frequent failure patterns such as poor segregation of duties, ineffective review controls, overreliance on manual processes, and weak documentation. Participants will learn how these issues arise, how they are typically identified by auditors and regulators, and how management can address them through practical control improvements. The course focuses on helping accounting professionals recognize early warning signs of control weaknesses and implement corrective actions that reduce repeat findings and improve overall control reliability.
How CPE Access Works
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Purchase Course/Bundle
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Get instant course access by email
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Complete the self-study and assessment from mobile or desktop
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Receive your NASBA-compliant certificate
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30-day Refund available if course has not been completed.
👉 Full purchase and certificate details
Refund and cancellation policies are outlined in our
Administrative Policies page.
FikrWorks is a NASBA QAS-approved self-study sponsor listed on the NASBA National Registry of CPE Sponsors.
✔ NASBA National Registry Sponsor ID: 170332
🔗 Verify our sponsor status on NASBAregistry.org
Used by CPAs across multiple U.S. jurisdictions for NASBA-compliant self-study CPE.
CPE Credit Information
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Field of Study: Auditing
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Program Level: Basic
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Delivery Method: QAS Self Study
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Recommended CPE Credit: 1.0 hour
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Prerequisites: None
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Advance Preparation: None
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NASBA Sponsor ID: 170332
Learning Objectives
Upon completion of this course, participants will be able to:
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Identify common internal control failure patterns related to segregation of duties, review controls, documentation, and manual processes based on audit and compliance observations.
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Distinguish between well designed controls and controls that exist in form but fail in operation, using examples aligned with COSO principles and AICPA guidance.
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Analyze root causes that contribute to recurring control deficiencies, including management override, resource constraints, and ineffective monitoring activities.
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Evaluate early warning signs of internal control breakdowns that are commonly identified by auditors, regulators, and examiners.
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Apply practical and proportionate corrective actions to address identified control failures and reduce the likelihood of repeat audit findings.
What happens after enrollment
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Immediate payment via secure Stripe checkout
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Automatic course access provided via our Learning Platform
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Self-study format — complete at your own pace
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Certificate of completion issued upon successful completion
Secure Checkout
✔ Secure payment via Stripe ✔ NASBA QAS Self-Study ✔ Certificate issued automatically
7 Individual Courses ($39 each)
Save $174 by getting the 7 Course Bundle for $99
Designed for
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CPAs in public accounting, industry, and internal audit
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Professionals completing annual or rolling CPE requirements
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Those who prefer self-study over live webinars
What’s included
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1 NASBA QAS-approved self-study courses
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IInstant access on desktop or mobile - start immediately after purchase
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30-day refund available if the course has not been completed