This course covers the current Uniform Guidance as it relates to governmental auditors. The Uniform Guidance discusses how administrators manage programs, functions, operations, internal controls via systems and procedures.  Auditors are required to follow this guidance in order to efficiently determine which programs to test.  The guidance also determines the objectives the auditor should use to ensure that governmental entities are meeting their program objectives.


The course reviews pertinent technical guidance and uses real-world examples and case studies to reinforce key points along the way.

Learning Objectives
  • Recognize the auditor requirements in the Uniform Guidance
  • Recognize the purpose of changes made to the Uniform Guidance.
  • Recognize the key steps to properly perform an audit in the Uniform Guidance.
Last updated/reviewed: August 11, 2023
10 Reviews (32 ratings)


Member's Profile
Unfortunately, the instructor is very dry and reads from the slides. The information is relevant and applicable but he is very difficult to follow as he drones on. He is clearly knowledgeable but that is lost in presentation

Anonymous Author
It was a good overview for those that do not regularly perform audits of non-profit agencies or a person getting into this space. It is also a good refresher course for those away from the non-profit space for a while.

Member's Profile
It was a great experience all through-out. The speaker was able to deliver the learning objectives and the materials is relevant enough as it highlights the key concepts for each topics.

Member's Profile
This form is more difficult to figure out what is important. The sections should be no longer than 10 minutes. It is hard to concentrate when they are longer than 10 minutes.

Anonymous Author
This course provides a good basic understanding of what a Single Audit is, why it is performed, and the responsibilities of the auditee, auditor, and the grantor

Anonymous Author
Much relevant information presented. Perhaps a more interactive method could be utilized. Satisfied with the presentation.

Member's Profile
Very good presentation of information. The monotone of the presenter made it a bit hard to keep one's attention.

Anonymous Author
Good initial overview of purpose of Single Audits and roles and responsibilities.

Anonymous Author
Dry but had a few jokes. It was monotone. Good information though.

Anonymous Author
Good course presentation and good review for training purposes.

Course Complexity: Intermediate

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 .
Instructor for this course
Course Syllabus
  Introduction to Uniform Guidance Training 100:42
  Importance of Single Audits7:45
  Uniform Guidance15:23
  DoD Encyclopedia of Ethical Failure2:11
  Single Audit Roles and Responsibilities10:41
  DoD Encyclopedia of Ethical Failure1:42
  Single Audit & Compliance Supplement4:28
  Single Audits and SAS No. 117 (AU-C 935)13:03
  Uniform Guidance Training Part 1 55:54
  Slides: Uniform Guidance Training Part 1PDF
  Uniform Guidance Training Part 1 Glossary/IndexPDF