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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,
Partner, Audit Services,
Grant Thornton
