Internal Audit Challenges of a Pandemic - 2024 (Text Based)

The Coronavirus pandemic of 2020 has created a new business environment for many, if not most, businesses.  Business processes have changed as more employees are working from home and there are greater operational and financial risks as economic health diminishes and overall unemployment increases in both the USA and the world. These factors create new challenges for the internal audit function

Risk challenges faced by the internal audit function in these uncertain times and discussed in this course include computer connectivity, information technology controls, financial controls, supply chain and workforce risks, liquidity and customer credit risks, insurance issues and brand risks.

Learning Objectives:

1. Recognize added information technology, operational, financial and financial control risks to businesses caused by a pandemic

2. Recognize techniques to reduce risks added by a pandemic

Instructional Method: Self-Study

Review Date: 8/27/2024

Required Components: Written Materials

CPE Final Exam Required Passage Grade: 70%

Please Note: This course must be completed within 1 year of the date of receipt of this course for CPE Credit.

Field of Study: Auditing

Level of Knowledge: Beginner

Prerequisites: None

Advanced Knowledge: None

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FurtherEd is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.