This ACI Learning course looks closely at the moral and ethical principles of conducting an audit procedure. It delves into the requirements internal auditors have in relation to their and their clients' conduct. It further introduces values, attitudes and deciding principles for auditors when performing an engagement of the sort, as well as the roles and responsibilities each party has. Ultimately, you will determine how to prepare audit programs and identify key facets for assessing the ethical environment in any organization. Course Type: Video. Worth 3 Technical CPE Credits (CPA/NASBA).

UPDATED 2024: When it comes to factors that disrupt foreign economies, you might think of exchange rates or other financial factors. But did you know terrorism is one of the most impactful disruptors to global trade? In fact, there are many factors that can negatively affect foreign economies. In Outside Influences, you will have the opportunity to travel abroad with members of Central Product’s international team to research other businesses in foreign markets. And through this venture, you will learn how outside factors play into the global economy and how a business can work to make the most of difficult situations. Course Type: Business Simulation. Worth 2 PDCs (SHRM).

From a high-vantage point, this course focuses on the Code of Professional Conduct for members of the AICPA, which dictates the principles, rules and interpretations that guide them in performing professional responsibilities. Course Type: eBook. Worth 2 Ethics (Technical) CPE Credits (CPA/NASBA).

This course thoroughly covers the statement of cash flows, by looking at a host of important topics like its preparation, direct and indirect forms of presentation, and analysis. Including an analysis of real-world statements of cash flows, learners will begin to understand the importance of management strategies as they relate to these vital financial statements. Course Type: Video. Worth 2.5 PDCs (SHRM) and 2 CEUs (HRCI Business Credit).