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.
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.
Deputy State Auditor,
NC Office of the State Auditor