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:

• Review all relevant guidance related to internal controls in a single audit.
• 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.
• Establish the fundamental understanding with a step by step approach to documenting internal controls in a single audit

Speaker(s):

• Katie Gleason, CPA, Deputy State Auditor, NC Office of the State Auditor
• Brittney Williams, CPA, Heinfeld Meech

Category: Concurrent Session Onsite and Online