NOT2315. Auditing Internal Controls Over UG Compliance

Auditors are required to tests control over compliance in a single audit. However, peer and quality control reviwers have noted this area as problematic for many auditors. This session will take a direct approach and cover the requirements of Uniform Guidance to perform tests of controls over applicable requirements and illustrate typical approaches taken over the most applicable compliance requirements and discuss best practices for adequate design and documentation.

Learning Objectives:

• Identify key controls over applicable compliance requirements in a single audit.
• Determine appropriate approaches to perform applicable tests of controls over compliance in a single audit.