Internal Control and COVID-19 (Yamamura)

COVID-19 triggered immediate changes to business processes with the widespread
movement of employees to “work-from-home” arrangements. The urgency and speed
of the required changes resulted in temporary workarounds as processes designed for
office environments were extended to a remote, home-based workforce. Organizations
now need to consider their internal controls to determine whether changes are needed to
adapt to the new business environment. This session provides an opportunity to consider
how operations are currently conducted and to evaluate whether key controls remain
in place and are effective. The potential impact of COVID-19 on the Single Audit is also
considered.

The course is offered in a single 2-hour session.