This session will focus on the internal control requirements of the Uniform Guidance. From AICPA, Green Book, and the Uniform Guidance come the standards to be followed related to Internal Control in a Single Audit. In this session, we will explore all of the available guidance and discuss how it applies to the audit of Federal programs.
Recognize the requirements of UG related to understanding and documenting internal controls over compliance.
Recall the attributes of the COSO model.
Establish the fundamental understanding with a step by step approach to documenting internal controls in a single audit
Identify the impacts of COVID on Internal Controls in a Single Audit
Deputy State Auditor,
Office of the State Auditor, North Carolina