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Purchase this course | $42

Based on an AICPA Enhancing Audit Quality study, 23% of all single audits subject to enhanced oversight were materially non-conforming with professional standards due to failure to properly test controls over compliance. This course provides an overview of internal controls over compliance specifically related to Single Audits. We discuss how to apply the concept of internal controls to various compliance requirements. Additionally, a common finding in the audits of governmental entities receiving federal grants is the misidentification of controls and mistaking compliance for a control. That's why this course also focuses on identifying compliance versus controls over compliance.

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

Learning Objectives
  • Discover how to properly document internal controls over compliance in conformity with the Uniform Guidance.
  • Explore and compare ICFR with ICOC.
  • Identify and focuses on identifying compliance versus controls over compliance.
Last updated/reviewed: August 15, 2023

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
Course Complexity: Intermediate

Prior experience with Single Audits.

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 .
Instructor for this course
Course Syllabus
  Introduction to Internal Controls Over Compliance vs Compliance2:24
  ICFR Vs ICOC10:11
  Types of Compliance Requirements11:22
  Control Risk9:11
  Internal Controls Over Compliance vs Compliance49:52
  Slides: Internal Controls Over Compliance vs. CompliancePDF
  Internal Controls Over Compliance vs. Compliance Glossary/IndexPDF