Objectives
The objectives of the course:
1. Identify what a single audit encompasses
2. Understanding the audit responsibilities between auditors and auditees in the compliance audit of federal awards
3. Overview of the Uniform Guidance
4. Recognize key considerations relating to:
Internal Control over Compliance Requirements
Test of Internal Control and Test of Compliance attributes
Reporting requirements
Vendor
CalCPA Education Foundation More With This Vendor
Designed For
This course is designed for:
1. Auditors who perform compliance audits under Uniform Guidance
2. Internal Auditors
3. Management responsible for grant management
Prerequisites
Basic understanding of Governmental Accounting and Auditing.
Highlights
Understanding of the requirements under Uniform Guidance
Administrative
Cost Principles
Understanding and Identifying Federal Awards
Pass-through entities and subrecipients
Schedule of Expenditures of the Federal Awards
Determining major programs
Application of Compliance Supplement
Understanding the compliance requirements
Test of Internal Control and Test of Compliance attributes
Writing audit findings
Reporting requirements
Related Courses