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In this CPE course, you will learn the basics of performing a compliance audit performed under Circular A-133, including the responsibilities of both the auditee and auditor.
Learn how to identify federal assistance and how to determine an organization’s major programs. Also covered is a key part of the compliance audit, which is gaining an understanding of, assessing, and testing internal control over compliance. Using this knowledge, you will learn what is involved in identifying and testing compliance requirements in a single audit.
Also included in this CPE course is a chapter on the Uniform Guidance. This chapter will help you get ready for the upcoming changes.
When you complete this course, you will be able to:
Who Will Benefit?
Auditors performing OMB Circular A-133 compliance audits and internal financial staff of government and not-for-profit entities
Prerequisite: Background of not-for-profit or governmental accounting and auditing.
Advanced Preparation: None