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Internal Controls over Financial Reporting - 2 Part Series

Looking to better understand how to develop and document your system of internal controls? Is Enterprise Risk Management a mystery to you? This 2-part webinar will provide the participant with an easy way to build a framework over internal controls, to include several sample schedules that can be utilized and customized for your institution. Learn also the key components of implementing an enterprise-wide risk management system along with an applicable framework.

Upcoming
DATE

Monday, June 15, 2026
Wednesday, June 17, 2026

INSTRUCTOR

Cynthia Dopjera

FORMAT

Webinar

CREDIT TYPE

8 CPE Credits

$549.00 or 2 Tokens

Includes: Live Access, 30 Days OnDemand Playback, Presenter Materials and Handouts

  • Auditing
  • Compliance
  • Deposit
  • General Compliance
  • Management/Employee Development
  • Reporting
  • Risk Management/Legal
  • Board Member
  • Compliance Officer
  • Controller/Accountant
  • Internal Auditor
  • Risk Manager
  • Senior Management

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Management is responsible for preparing financial statements in accordance with U.S. GAAP. In taking responsibility for the preparation of financial statements, management both implicitly and explicitly asserts that the financial statements:

• contain information on transactions that actually occurred

• that the amounts fairly represent the realizable values of assets or amounts of obligations owed, and

• that the transactions were reported in the proper accounting period.

Management is also responsible for assessing risk across the enterprise and maintaining an adequate system of internal controls to manage risk and ensure accurate financial reporting, including the safeguarding of assets against unauthorized use, disposition or acquisition.

Internal control risk assessment systems, or frameworks, are guided by concepts developed to provide a level of assurance that the controls established will prevent or detect errors or fraud that would cause the financial statements to be misstated and therefore not providing reliable, accurate and complete information.

This 2-part webinar will discuss the requirements for a financial institution when management is required to assess risk and the effectiveness of the bank’s system of internal controls over financial reporting. Enterprise risk management will be covered to provide participants with an overview of this very important risk management function.

Series Details

Internal Controls over Financial Reporting - Part 1

Looking to better understand how to develop and document your system of internal controls? Is Enterprise Risk Management a mystery to you? This 2-part webinar will provide the participant with an easy way to build a framework over internal controls, to include several sample schedules that can be utilized and customized for your institution. Learn also the key components of implementing an enterprise-wide risk management system along with an applicable framework.

Part 1 will cover the concept of internal control and enterprise risk management frameworks established under COSO 2013 and 2017, respectively, and will take a look at the new Global Internal Audit Standards that serve as a basis for evaluating the quality of the internal audit function. This part will cover the regulatory requirements for banks over $500 million in assets and those over $1 billion in assets related to the areas requiring oversight by management, the Board of Directors, and members of the internal audit team.

Internal Controls over Financial Reporting - Part 2

Looking to better understand how to develop and document your system of internal controls? Is Enterprise Risk Management a mystery to you? This 2-part webinar will provide the participant with an easy way to build a framework over internal controls, to include several sample schedules that can be utilized and customized for your institution. Learn also the key components of implementing an enterprise-wide risk management system along with an applicable framework.

  • Part 2 will focus management’s financial statement assertions regarding the accuracy of the financial statements and the link between those assertions and the development of risk and control matrices. The difference between key controls, secondary controls and operating controls will be discussed. Also provided in
  • Part 2 are several working documents related to building an internal control framework. These documents can provide the participant with a road map on how to navigate the process for documenting a system of internal controls that will support management’s financial statement assertions. Also, examples and exercises on how to apply financial statement assertions to common banking transactions and sample risk and control matrices will be provided.

What You'll Learn

Part 1 will cover the concept of internal control and enterprise risk management frameworks established under COSO 2013 and 2017, respectively, and will take a look at the new Global Internal Audit Standards that serve as a basis for evaluating the quality of the internal audit function. This part will cover the regulatory requirements for banks over $500 million in assets and those over $1 billion in assets related to the areas requiring oversight by management, the Board of Directors, and members of the internal audit team.

Part 2 will focus management’s financial statement assertions regarding the accuracy of the financial statements and the link between those assertions and the development of risk and control matrices. The difference between key controls, secondary controls and operating controls will be discussed. Also provided in Part 2 are several working documents related to building an internal control framework. These documents can provide the participant with a road map on how to navigate the process for documenting a system of internal controls that will support management’s financial statement assertions. Also, examples and exercises on how to apply financial statement assertions to common banking transactions and sample risk and control matrices will be provided.

Who Should Attend

Any individual seeking to understand the importance of a control environment and its impact on the preparation of accurate financial statements. Individuals, to include members of management, the board of directors, the accounting department and the internal audit department would benefit from this series by gaining an understanding of the significance of management’s responsibility for financial reporting under U.S. GAAP, to include assessing risk across the enterprise, and how to build a framework for documenting and monitoring a bank’s system of internal controls.

Skill level:None

Cynthia Dopjera

Instructor Bio

Ms. Dopjera, a Certified Public Accountant, has 40 years of experience focused on accounting and regulatory reporting for financial institutions. During the first 18 years of her career, Ms. Dopjera held various positions with responsibility across all operational areas, including accounting, internal audit, Call Report preparation and review while working for community as well as regional banks.

In 2000, Ms. Dopjera joined the public accounting firm of Harper & Pearson Company, P.C., where she served as practice leader for the firm's financial institutions practice covering community and regional institutions. The firm's services included financial statement audit, accounting, tax preparation and filing, internal control audit, Call Report audit, loan and asset quality review, and design and implementation of internal controls over financial reporting frameworks for institutions regulated under FDICIA and Sarbanes-Oxley. In 2018, Ms. Dopjera retired from Harper & Pearson Company, and currently provides accounting, consulting, and training services to financial institutions.

Continuing Education Credit Information

Internal Controls over Financial Reporting - 2 Part Series has been approved for 8 CPE credits. Credits are redeemable for Live attendance only.

OnCourse Learning is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Students can contact OnCourse Learning via email at support@oncourselearning.com to lodge complaints or issues.

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