Description

The Office of Management and Budget (OMB) introduced a new Part 6 - Internal Control for single audits and this session will review the updated guidance in the supplement and help auditors learn how to use it effectively.

Learning Objectives:

• Distinguish between entity level controls and specific controls
• Understanding similarities and differences in controls across major programs and across Direct and Material compliance requirements

Speaker(s):

• Kim McCormick, CPA, Grant Thornton
• Amanda Ward, CPA, Plante Moran

Category: Concurrent Session (Online)