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This is a Premium course and can only be enrolled by curriculum:

The Uniform Guidance identifies COSO and Green Book as best practices in internal control. This course covers the background on COSO and its 2013 update. We also review the application of COSO to Green Book. Attendees will learn how to leverage Part 6 of the Compliance Supplement for documentation of internal controls.

Who Should Attend: Ideal for accountants in public practice who perform Single Audits.

Learning Objectives

  • Discover and describe the five components of internal controls.
  • Identify and list the benefits of internal control frameworks.
  • Explore and explain the reasons for the COSO 2013 Update.
Last updated/reviewed: May 5, 2022

Included In Certifications

This course is included in the following Certification Programs:

7 CoursesIntroductory Yellow Book Certification

  1. Introduction to Not-for-Profit Accounting
  2. Introduction to Governmental Accounting
  3. Introduction to Single Audit
  4. Introduction to Yellow Book
  5. 2021 Yellow Book Ethics
  6. Internal Controls Over Compliance vs. Compliance
  7. Internal Control Frameworks for Single Audit

Prerequisites

Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
  2:44Introduction to Internal Control Frameworks for Single Audit
  2:18Background
  15:28COSO
  16:19COSO-Objectives and Principles
  5:19Green Book
  8:32Part 6
CONTINUOUS PLAY
  50:40Internal Control Frameworks for Single Audit
SUPPORTING MATERIAL
  PDFSlides: Internal Control Frameworks for Single Audit
  PDFInternal Control Frameworks for Single Audit Glossary/ Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM