Building on the concepts learned in the previous Internal Controls in a Single Audit session, this session will focus on the process of identifying effective internal control over compliance and how the auditor decides whether a control is designed and implemented effectively.
Identify control objectives for each compliance requirement.
Analyze compliance processes and controls within processes.
Distinguish risks within processes ("what can go wrong" risks).
Determine whether controls have been placed into operation and are operating effectively.
Deputy State Auditor,
Office of the State Auditor, North Carolina