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Single Audits are an area of focus for the AICPA's Enhancing Audit Quality Initiative. The Uniform Guidance provides very unique audit requirements when auditing federal funds.

This course looks into the unique performance and reporting requirements in Single Audits. Participants will have a basic understanding of internal controls over compliance, compliance requirements, how to use the Compliance Supplement, and the elements of a finding in a Single Audit.

Learning Objectives

  • Discover and describe the unique auditing requirements in the Uniform Guidance.
  • Explore and look into the unique performance and reporting requirements in Single Audits.
  • Identifying and understanding of internal controls over compliance, compliance requirements, how to use the Compliance Supplement, and the elements of a finding in a Single Audit.
Last updated/reviewed: Sep 01, 2021

Prerequisites

Course Complexity: Foundational

Who Should Attend: Practitioners new to governmental or nonprofit auditing.
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
  10:55An Overview of an Introduction to Single Audit
  15:06The SEFA
  17:56Major Program Determination
  13:32Compliance Requirements
  15:49Audit Risk
  13:04Findings and Reporting Package
  4:08Elements of Findings
  9:18SFQC
CONTINUOUS PLAY
  1:39:48Introduction to Single Audit
SUPPORTING MATERIAL
  PDFSlides: Introduction to Single Audit
  PDFIntroduction to Single Audit Glossary/ Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM