Risks and Internal Controls for Employees Working From Home

Author: Robert K Minniti

With the 2020 pandemic many organizations had employees working from home for the first time. Many companies continue to allow employees to work from home, and many employees prefer to work from home when possible. This creates additional operational and cyber security risks for the employees and their organizations. This course is designed for employees who are working from home, who would like to obtain an understanding of the risk to operations, data and cybersecurity. You have probably heard of some of the more common types of cyber crimes such as ransomware, spyware, computer viruses, phishing, vishing, spoofing, data breaches, denial of service attacks, hacking, etc. This course is designed to familiarize accounting, auditing, consulting, and tax professionals who are not information technology (IT) experts on operational, data breach and cybersecurity risks and internal controls. We will cover the material in a plain language, nontechnical manner. We will cover what you need to know, but not how to write the computer programs or code.

Publication Date: July 2023

Topics Covered

• Fraud Review
• Risks when employees are working from home
• Internal Controls

Learning Objectives

• Identify fraud risks for employees working from home
• Identify cost effective internal controls for detecting & preventing fraud
• Identify approximately how many websites are hacked every day
• Identify the top remote work cybersecurity risk for 2021
• Identify the type of ransomware attack software was most widely used in 2022
• Identify the type of emerging technology organizations are using most often to fight fraud

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Auditing (2 hours)

Program Prerequisites
None

Advance Preparation
None