This course can benefit anyone that wants to better understand the role that internal controls can play in creating a reliable and consistent accounting system for today’s competitive and complex business environment. A clear understanding of the key controls in a process can benefit internal auditors, business managers, and others who want to understand, improve, or audit the process.

The course allows participants to become familiar with, or brush up on, internal control definitions and concepts it also covers in detail the order entry process. Participants will learn the key order entry process activities under both a manual and a computerized system. While relatively few companies may still have a purely manual system covering the manual process will help an accountant, auditor, or business manager to better understand what the key documents received, created, and sent from the process are. Learning objectives for this course are listed below.

Learning Objectives
  • Recognize the definition of internal control along with internal control concepts including the continuum of internal controls for businesses, approaches for adding internal controls, and balancing costs of an evolving internal controls systems.
  • Identify risk categories including internal and external risk in addition to inherent and residual risk.
  • Recognize the typical fraud risk factors as well as the components of the Fraud Triangle and Fraud Diamond.
  • Recognize the principles to keep in mind when constructing internal controls as well as the limitations or conceptual failings of internal controls.
  • Identify internal control categories including preventative or detective controls and manual or automated controls.
  • Recognize the primary steps required to construct a system of internal controls as well as COSO’s Internal Control – Integrated Framework and the Sarbanes Oxley Act.
  • Identify the attributes of job order and process costing.
  • Identify the three primary order entry activities.
  • Identify key documents in the order entry process.
  • Recognize the process specific controls related to the order entry process.
  • Identify additional order entry process considerations and periodic monitoring analysis and other procedures for the order entry process.
Last updated/reviewed: August 10, 2023
4 Reviews (19 ratings)


Member's Profile
As a newer Controller, I have not had a lot of experience in the Sales arena. This course provided a solid foundation from which I can add new knowledge regarding the sales process.

Anonymous Author
Great course, in a helpful series of key process controls. Usable charts and information in real business environment. Thank you.

Anonymous Author
Paired with other courses in this series, this is a great review of internal controls in the procurement process.

Member's Profile
Interesting content and I was able to draw parallels to my own experiences.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
  Key Process Controls - Order Entry (Text Based Course)PDF