ISA 265 - Communicating deficiencies in internal control

ISA 265 - Communicating deficiencies in internal control

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About this course


This refresher course helps auditors revisit the key principles of identifying, assessing, and reporting control weaknesses during an audit. Clear communication of deficiencies is crucial to maintaining transparency between auditors, management, and those charged with governance.

Whether you’re updating your audit knowledge or preparing for an upcoming engagement, this course will help strengthen your understanding of ISA 265 requirements and improve how you handle control-related communications. By the end, you’ll be more confident in applying these standards accurately and efficiently in your audit work.

ACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.

By completing this course, you will understand how to:
 
  • interpret ISA 265 requirements accurately
  • differentiate between deficiencies and significant deficiencies
  • apply communication requirements effectively
  • exercise professional judgment in assessing internal controls
  • integrate ISA 265 with other relevant standards
  • implement best practices from real-world audit scenarios.
 

Key information

  • This refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. 
  • The course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. 
  • CPD certificate is available upon successful completion of the course. 
  • Course produced by Learnsignal.



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