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2022 AICPA & CIMA Governmental and Not-for-Profit Training Program

GOV2207 - Internal Control over Compliance: Let the Standards Be Your Guide

Oct 24, 2022 10:55am ‐ Oct 24, 2022 11:45am


Internal Control testwork in a Single Audit has always been a complicated area and like all things audit related, the influx of COVID-19 funds has added a layer of complexity. This session will cover the essential elements of Part 6 of our annual Compliance Supplement and walk through how to properly document your understanding and testing of internal controls. The first session will cover the laws and regulations that guide this part of the single audit, the “why” behind the need for internal controls. The second session will provide a detailed walkthrough of applying the standards, the “how” of documentation. Gain essential understanding of Part 6 and how to apply it in any Single Audit you encounter, no matter the complexity or uniqueness of the programs you are testing.

Learning Objectives:
  • Analyze key information in Part 6 of the 2022 OMB Compliance Supplement
  • Identify the proper steps to ensure complete audit documentation surrounding Internal Controls in a Single Audit
  • Determine how the Standards guide Internal Control testwork in a Single Audit


Tags: Single Audit
Category: Concurrent Session Onsite and Online

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