LEARNING PATH: Audit and Risk Fundamentals

• The courses offered as part of this Learning Path are:

  Best Practices: Conducting Meaningful Walkthroughs

  Instructor: Melisa Galasso

  CPE: 2

  Field of Study: Auditing

   

  Exploring Internal Controls That Could Have Prevented Frauds

  Instructor: Dr. Christopher J. Harper, CPA, MBA

  CPE: 2

  Field of Study: Auditing

   

  Hot Topics Audit & Attest Update

• 2026

  Instructor: Jennifer F. Louis, CPA

  CPE: 2

  Field of Study: Auditing

   

  Internal Control

• Testing for Operating Effectiveness

  Instructor: Jennifer F. Louis, CPA

  CPE: 2

  Field of Study: Auditing

   

  Introduction to Risk Assessment

  Instructor: Melisa Galasso

  CPE: 2

  Field of Study: Auditing

If you want stronger audits with fewer surprises, this path is built around the core building blocks: risk assessment, internal controls, walkthroughs, and operating effectiveness testing. It reinforces how to identify what can go wrong, where controls fail, and how fraud risk often shows up in control gaps. CPAs take this path to sharpen planning, improve documentation quality, and make testing more meaningful—especially useful for audit seniors, managers, and internal auditors responsible for higher-risk engagements.