NOT22105. Addressing Risk and Internal Control in a Single Audit

In this workshop participants will learn about addressing risk and internal control in a single audit. Presenters will focus on the internal control requirements of the Uniform Guidance, AICPA, and Yellow  Book. Finally, presenters will review 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 the requirements of UG related to understanding and documenting internal controls over compliance;
• Analyze the fundamental understanding with a step by step approach to documenting internal controls in a single audit;
• Determine whether controls have been placed into operation and are operating effectively.