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OMB Circular No. A-133 requires auditors to document and test the internal controls over compliance as well as testing compliance itself. This session will detail the support for these testing requirements as well as review some strategies for testing, including documentation templates developed by the AICPA’s GAQC (continued from Session 34). Part 2 will cover:
Understanding the 14 compliance requirements
Examples of how to test the more significant compliance requirements
Dual purpose testing (testing internal controls and compliance with the same sample)
