Money matters. Take charge to ensure accuracy.

This NASBA-approved course was developed by the University of Georgia specifically for government employees. This self-paced online course explains the fundamentals of internal control and the application of those controls over accounts payable and cash disbursement functions. 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 fraud.

Money matters, but accuracy matters most.


Format: Online

Hours: 9

Credits: 0.9 CEUs / 10.5 CPEs

When: Start anytime

Cost: $219 - $259

Our course teaches you how to determine what is required to segregate duties properly within the accounts payable and cash disbursement functions and explains the fundamentals of internal control applications. Recall the definition of “internal control” and the five components of an effective internal control system. Define the importance of internal controls, 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. Learn to define the requirements for reporting internal control deficiencies and how the internal control deficiencies are to be reported.

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

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

Lesson 1 — Internal Control Review

  • Recall the definition of internal control.
  • Name the five interrelated components of an effective internal control system.
  • Recognize the three categories of objectives and the five interrelated components of an effective internal control system.
  • Recall how objectives and components work together to create an effective internal control system.

Lesson 2 — Importance of Internal Control

  • Recall why internal controls are valuable to an organization.
  • Recognize internal control within GAGAS and the Single Audit Act.
  • Recall how internal controls are a deterrent to fraud.

Lesson 3 — Effective Internal Controls Over Accounts

  • Recall the definition of accounts payable.
  • Identify the objectives for accounts payable.
  • Recall how the accounts payable objectives are linked to the five interrelated components of an effective internal control system.

Lesson 4 — Effective Internal Controls Over Cash Disbursements

  • Recall the definition of cash disbursements.
  • Identify the objectives for cash disbursements.
  • Recall how cash disbursement objectives are linked to the five interrelated
  • components of an effective internal control system.
  • Recognize how fraud occurs in the cash disbursement function.

Lesson 5 — Segregation of Duties

  • Recall the definition of segregation of duties.
  • Identify duties that should be segregated for cash disbursements/accounts payable
  • areas.
  • Recall how to complete a segregation of duties evaluator for a sample government.

Lesson 6 — Internal Controls Deficiencies

  • Recall internal control testing performed by external auditors.
  • Recognize the components for reporting internal control deficiencies.
  • Recognize the different types of internal control deficiencies.

Lesson 7 — Mini Case Studies in Developing Internal Controls for Accounts Payable and Cash Disbursements

  • Identify the internal controls missing by applying the knowledge acquired in this course.
  • Determine what duties should be properly segregated.

Who Should Attend?

  • State and local government employees who require knowledge of basic internal controls or budget process.
  • 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 the 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 requirements within 30 days of issuance of course access details.
  • To complete this course, read the lessons and complete each lesson's exercises and quizzes with a score of 100%. After the final lesson, you must also complete an online final examination with a score of 70% or better.
  • View Frequently Asked Questions for more details about the course.

Field of Study: Auditing (Governmental)
Delivery Method: QAS Self Study
Advance Preparation: None
Program Level: Basic
Prerequisites: None

Course Fee(s): 

$219 (US Funds) – Residents of Georgia
$259 (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 issues full refunds for cancellations received in writing to prior to the release of course access information. Cancel your enrollment at any time during the course and receive a refund minus a $50 administrative fee, provided you have not accessed the online course material at all. During the first 10 days of the course, if you may opt for a one-time transfer of your enrollment to another student for a fee of $50 if you have not completed any course work.The substitute student has up to one month from the transfer date to complete the course.