39. Internal Controls in Single Audits: Focus on Quality

Track: 
Yellow Book
Field of Study: 
Auditing (Governmental)
CPE Credit: 
1.5
Knowledge Level: 
Intermediate
Advanced Preparation: 
None
Prerequisite: 
Basic knowledge of not-for-profit operations, auditing, accounting and/or compliance requirements. General experience working in, or auditing, not-for-profits, including those NFPs audited under GAGAS.

Tuesday, June 19, 2018
 
2:45PM-4:00PM

This session will cover the following areas:

  • Focus on Quality
  • Embracing COSO and Green Book concepts in Uniform Guidance (UG)
  • Understanding expectations of testing both Design and Operating Effectiveness
  • UG expectations around internal control for auditee's and auditors

Learning Objectives:

  • Distinguish expectations of testing both design and operating effectiveness
  • Identify what right and wrong looks like when testing


SESSION SPEAKER(S)