Instructor for this course

Internal controls (IC) are critical to the effective functioning of all processes.  The importance of proper and relevant documentation can be viewed as a burden.  Strong, relevant documentation is critical to ensure organizations can adequately monitor, manage, and adjust their processes in line with business objectives. This requirement extends far beyond internal controls over financial reporting.  Management must first establish appropriate responsibilities for IC.   Personnel must have a strong understanding of the types and methods of IC and how they relate to their jobsControls should be well documented.

Documentation methods must meet organizational needs and be sufficient for personnel to understand.

This course will further evaluate the responsibilities of employees, management, and auditors in understanding their role in internal control as well as evaluating documentation methods.  The course is useful to all individuals within a company who have responsibility for writing policies and procedures, documenting and evaluating processes and internal controls and testing processes.

Learning Objectives

  • Explore the responsibilities for internal control (IC).
  • Explore what to document.
  • Identify documentation types.
  • Explore how to establish a defined documentation process.
  • Explore steps to sufficient documentation.
  • Discover relevant methods of flowcharting.
Last updated/reviewed: October 26, 2018

Included In Certifications

This course is included in the following Certification Programs:

17 CoursesInternal Controls Certification

  1. Internal Controls: What Every Financial and Accounting Professional Needs to Know
  2. COSO 2013 Framework Requirements and Implementation Overview
  3. Applying the Standards for Internal Auditors in Line with Your Organization's Needs - Part One
  4. Applying the Standards for Internal Auditors in Line with Your Organization's Needs - Part Two: Managing Internal Audit and Nature of Work
  5. Applying the Standards for Internal Auditors in Line with Your Organization's Needs – Part Three: Executing the Audit Engagement
  6. Identifying and Implementing the Proper Balance of Internal Controls
  7. Proper Documentation Methods for Internal Audit and Internal Controls Processes
  8. Information Technology (IT) Risks in Emerging Business Environments
  9. Foundations for a Strong Internal Audit Department
  10. Keys to Managing an Effective Internal Audit Function
  11. Internal Audit: Keys to Building Effective Relationships with the Audit Committee
  12. Understanding Risk-Based Auditing
  13. Risk Based Auditing – Establishing a Methodology
  14. Risk Based Auditing – Applying the Methodology
  15. Segregation of Duties for Core Business Processes
  16. Keys To Maintaining Objectivity and Professional Skepticism
  17. When The Whistle Blows Part 2: Managing Whistleblower Hotlines

15 Reviews (60 ratings)Reviews

Anonymous Author
Proper Documentation Methods for Internal Audit and Internal Controls Processes is a very good course designed to emphasize the importance of documentation in the world today. It introduces different methods for properly documenting information while providing pros/cons to each.
Member's Profile
While I found several practical insights in the second half of the course, I thought that much of the first half could have been greatly condensed or omitted. I did enjoy the author's relational style and her obvious familiarity with the issues.
Member's Profile
As the Controller of a small company, I was looking for ideas to up my documentation game. I found her ideas helpful and like the flow charts idea best.
Member's Profile
Good course coverage with examples and descriptions. A great piece of work useful for all levels of staff, auditors, management, board and stakeholders.
Anonymous Author
GREAT synopsis for documenting internal controls. This course really refreshed some points that I am pursuing in my organization.
Anonymous Author
This course is great at explaining the overall process for documentation. I believe this area relates to various departments.
Anonymous Author
Course provides the various relevant documentation methods that can be used during your audit projects.
Anonymous Author
It was good to o over the basics of flow charting and documenting of controls. A refresher course
Member's Profile
The course is a good start for a proper documentation. It is a good summery of what can be done.
Member's Profile
This course continues to fill in the pieces of good internal control processes for a company.
Anonymous Author
This course was one of my favorites. The instructor provided great examples.
Member's Profile
Great course. very practical for internal auditors and SOX specialists.
Member's Profile
Great refresher on proper documentation methods for internal audit shops.
Anonymous Author
works well as a refresher and to complete my CPE for my cia and cpa
Member's Profile
Understood the importance of process documentation


Course Complexity: Intermediate

No Advanced Preparation or Prerequisites are needed for this course. 

Education Provider Information

Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
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 .
Course Syllabus
  6:13Introduction to Proper Documentation
  12:03Responsibilities for Internal Control
  9:05Responsibilities for Internal Control Continued..
  13:03Exploring What to Document
  6:45Exploring What to Document Continued..
  10:21Documentation Types, Flowcharts, & Narratives
  9:43Policy and Procedures and IC Questions
  4:47Risk Control Matrices
  13:54Establishing A Defined Documentation Process
  5:40Flow Chart Symbols
Other Documentation
  7:49Other Documentation Maturity Model & Issue Tracker
  7:34Other Documentation Testing Processes
  5:24Other Documentation Internal Audit Formal Reports & Summary
  1:52:25Proper Documentation
  PDFSlides: Proper Documentation
  PDFProper Documentation Glossary/Index