Managers are increasingly charged with designing, implementing and maintaining the internal controls needed in their areas of responsibility.  This task, however, can be difficult without an adequate understanding of what internal controls are and how they should operate.   Managers who attempt to simply implement specific control procedures recommended by their auditors are more likely to fail because they don’t understand why the control is needed and what it is supposed to do.  This session provides a refresher in the internal control framework and how it relates to accomplishing management objectives. 

Jeanne Yamamura, CPA, Ph.D.

Reno, NV