Description
This session will focus on the internal control requirements of the Uniform Guidance. The session will provide an overview of all relevant internal control guidance, including Part 6 of the OMB Compliance Supplement, the AICPA Statements on Auditing Standards, COSO, and the Green Book.
Learning Objectives:
- Recognize the requirements of UG related to understanding and documenting internal controls over compliance.
- Recall the attributes of the COSO model, as well as elements of the Green Book.
- Identify a fundamental understanding with a step by step approach to documenting internal controls in a single audit
- Review all relevant guidance related to internal controls in a single audit.
Speaker(s):
