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Advanced Topics in a Single Audit: Internal Control and Compliance Auditing
Government
CPE Self-study

Advanced Topics in a Single Audit: Internal Control and Compliance Auditing

As an advanced auditor, learn how to interpret the requirements for internal controls and compliance auditing.

$59 - $69
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Accounting (Governmental)

Level

Advanced

CPE Credits

2

Author(s)

Melisa F. Galasso

Availability

1 year

Product Number

AICCA21SSO

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 Business & partner 
Product Details

Be ready for compliance auditing

Key issues

Gain insight into key issues related to internal control and compliance auditing. As it relates to internal control, gain an understanding about the following requirements of the Uniform Guidance:

  • perform procedures to obtain an understanding of internal control over federal programs sufficient to plan the audit to support a low assessed level of control risk of noncompliance for major programs;
  • plan the testing of internal control over compliance for major programs to support a low assessed level of control risk of noncompliance for the assertions relevant to the compliance requirements for each major program; and
  • perform testing of internal control over compliance as planned; and report on internal control over compliance, describing the scope of testing of internal control and the results of the tests and, where applicable, referring to the separate schedule of findings and questioned costs.

Understand the importance of documenting the work that was done.

Learn about various aspects of the compliance audit that require particular attention, including information about performing a compliance audit and obtaining the audit evidence needed to express an opinion on compliance.

Advanced topics

Explore advanced topics including the following:

  • Ineffective internal controls
  • Dual-purpose testing
  • Subrecipients
  • Program clusters

Who Will Benefit

Auditors responsible for planning, directing, and reporting on single audits

Key Topics

  • Considerations when assessing and evaluating internal controls over compliance
  • Evaluating and reporting on applicable compliance requirements related to compliance testing

Learning Outcomes

  • Interpret the requirements for understanding internal control, assessing the level of control risk, and testing the effectiveness of internal control relative to federal awards.
  • Determine how to perform a compliance audit and how to obtain the audit evidence needed to express an opinion on compliance.
Credit Info
CPE Credits
Online
2
NASBA Field of Study
Accounting (Governmental)
Level
Advanced
Prerequisites
Intermediate competency in single audits
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$69.00
AICPA Members
Online
$59.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Instructors
Melisa F. Galasso
CPA
Melisa F. Galasso is the founder and CEO of Galasso Learning Solutions LLC. A CPA with over 15 years of experience in the accounting profession, Melisa designs and facilitates courses in advanced technical accounting and auditing topics, including not for profit and governmental accounting. Her passion is providing high-quality CPE that is meaningful, creates efficiencies and improves quality, and positively impacts ROI. She also supports essential professional development, audit level training, and train the trainer efforts. She is a member of the Financial Accounting Standards Board (FASB) Not-For-Profit Advisory Council (NAC). She served on the AICPA’s Technical Issues Committee, has had leadership roles on various A&A committees, and serves on the VSCPA’s Board of Directors. She was honored as “40 under 40” — by CPA Practice Advisor — in 2017 and 2018, was named the 2019 Rising Star by her regional NAWBO chapter, received the Don Farmer award for achievement in technical content instruction, and earned several other awards for public speaking and technical training.
Accessibility

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Advanced Topics in a Single Audit: Internal Control and Compliance Auditing
Select from the following options:
Online
$69.00
Nonmember Price
$69.00
Price excluding sales tax
$69.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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