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Learn how governments use internal controls to monitor payments.

Internal controls are the first line of defense in assuring that payments are properly processed for goods and services received. Internal controls lower the chance of inadvertent errors — and intentional fraud — by ensuring that payments to vendors and others have been authorized and processed accurately. 


Format: Online course

Hours: 6 hours / 6 CEs

When: Start anytime

Cost: $179 - $219 

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Internal Controls: Accounts Payable and Cash Disbursements will familiarize you with the components of a comprehensive internal control system and the importance of internal controls. You will also learn how to determine what is required for a proper segregation of duties within the accounts payable and cash disbursements functions.  

This self-paced, online course explains the fundamentals of internal control and the application of those controls over accounts payable and cash disbursement functions. The online format allows you to progress at your own pace, augmented by consultation with a financial professional upon request. 

Certificate of Program Completion
The course is one of four courses in the Internal Control series, which includes:

The University of Georgia will award a Certificate of Program Completion to graduates who successfully complete the four-course series in a 12-month period.

You will learn: 

  • The definition of “internal control” and the five components of an effective internal control system
  • Internal controls are the first line of defense in assuring that assets are safeguarded against fraud, waste and abuse
  • Effective internal controls that must exist over the accounts payable
  • Why strong internal controls are needed over cash disbursements and how the five interrelated components of an effective internal control system relate to the cash disbursements function
  • What duties should be segregated for an effective internal control system in accounts payable and cash disbursements
  • What the requirements are for reporting internal control deficiencies; how the internal control deficiencies are to be reported

This dynamic course has a detailed curriculum consisting of 7 lessons:

  1. Internal Control Review 
  2. Importance of Internal Control 
  3. Effective Internal Controls Over Accounts Payable 
  4. Effective Internal Controls Over Cash Disbursements 
  5. Segregation of Duties 
  6. Internal Controls Deficiencies 
  7. Mini-case Studies in Developing Internal Controls for Accounts Payable and Cash Disbursements

Who Should Attend?

  • Internal Controls: Accounts Payable and Cash Disbursements is one of a series of four internal control courses designed primarily for state and local government employees who require knowledge of basic internal controls
  • Professionals with private sector experience who want to gain knowledge of internal controls over capital assets.
  • Accounting professionals preparing for the CPA exam or seeking continuing professional education.
  • Local government employees who seek to meet requirements of the Local Government Finance Officer Certification Program offered through the University of Georgia’s Carl Vinson Institute of Government

Course Information

Course Number: 


Course Date Info: 
  • Enroll at any time
  • Complete the course's required online quizzes and exercises within 30 days of issuance of course access details (i.e., a Welcome email containing the course URL, username and password)
  • To complete this course, you will read the lessons and complete each lesson's exercises and quizzes. At the conclusion of the final lesson, you must also successfully complete an online final examination with a score of 70% or better. Throughout the lessons, you will encounter many different types of interactive exercises, including matching, drag and drop and jumbled words
  • For more details about the course, please click on the downloadable files on right titled, How It Works, and Frequently Asked Questions
Course Format: 
Course Fee(s): 

$179 (US Funds) – Residents of Georgia
$219 (US Funds) – Non-Resident of Georgia
$50 (US Funds) – One-Month Extension (Only one extension is granted per participant)

Prepayment is required to be registered. Prices listed are per person. Prices are subject to change.

Cancellation/Refund Policy:
The Georgia Center will gladly issue full refunds for cancellations received in writing prior to the release of course access information. You may cancel your enrollment at any time during the course and receive a refund less a $50 administrative fee, provided that you have not accessed the online course material at all. During the first 10 days of your course, if you have not completed any course work, you may opt for a one-time transfer of your enrollment to another student for a fee of $50; the new student (i.e., substitute) would have up one month from the transfer date to complete the course. Written requests should be sent to

Continuing Education Information: 
  • The University of Georgia will award .6 Continuing Education Units (CEUs) or 6 Continuing Education units (CEs) upon successful completion of Internal Controls: Accounts Payable and Cash Disbursements.
  • University of Georgia CEU transcripts are available at any time upon written request.
  • A Certificate of Program Completion from the University of Georgia is awarded to all enrollees who complete the four-course series in a 12-month period.

Certification or Licensure Information:
This course qualifies as an elective in the completion of and the maintenance of the Local Finance Officer Certification Program for local government personnel in the State of Georgia.