GOV2107. Internal Control over Compliance: A Step-by-Step Approach

Building on the concepts learned in the previous Internal Controls in a Single Audit session, this session will focus on the process of identifying effective internal control over compliance and how the auditor decides whether a control is designed and implemented effectively.

Learning Objectives:

• Identify control objectives for each compliance requirement.
• Analyze compliance processes and controls within processes.
• Distinguish risks within processes ("what can go wrong" risks).
• Determine whether controls have been placed into operation and are operating effectively.