- NY Credits : 7.0
- TX Credits : 7.0
This course details the use and implementation of the Single Audit from the proposal and planning stages through risk assessment and compliance. Reporting and review requirements are also discussed. The course incorporate the Uniform Guidance for the Single Audit. This intermediate level course is most appropriate for the professional with detailed knowledge in this topic or the professional seeking to expand his or her knowledge base and who may be at a mid-level position within an organization with operational or supervisory responsibilities, or both.
Upon successful completion of this course, the user should be able to:
recognize the background, precepts, and scope of the Single Audit,
recognize Single Audit requirements under the Uniform Guidance,
identify Type A and Type B programs, and low-risk programs,
discuss what is required to understand the entity, its environment, and its internal controls,
recognize analytical procedures in the planning phase of the audit,
recognize specific audit objectives, criteria, and procedures associated with testing major federal programs, and
describe how computer-assisted audit techniques fit into and assist with the audit.