This course covers the steps required to determine Major Programs for audit under the Single Audit rules as it relates to governmental auditors. The Uniform Guidance discusses how auditors should select programs to test using a risk-based approach. Auditors are required to follow this program selection guidance in order to efficiently determine which programs to test.  The guidance is designed to allow auditors to maintain proper coverage regarding testing while increasing audit efficiency. 

 

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

Learning Objectives
  • Recognize the importance of major program determination
  • Recognize the proper way to determine major programs based on risk using the 4 step process.
  • Recognize the rules auditors should follow under the Percentage of Coverage Rule.
Last updated/reviewed: August 5, 2023
Course Search
9 Reviews (28 ratings)

Reviews

4
Anonymous Author
This was a good course. Though the subject matter is a bit complex, it was easy to follow until the discussion of the "other" cluster. This wasn't defined.
4
Anonymous Author
Good class. I have extensive risk assessment experience but not in Major Program Determination and I found this class to be very informative.
4
Member's Profile
This was a helpful course if you are just starting to work on single audits. More examples would have been helpful with different criteria
5
Member's Profile
Great instructor; the material is up to date. I will encourage all accounting and audit professionals to join your platform. Thank you.
4
Anonymous Author
Good discussion of the topic. The topic was discussed pretty well with clear guidance. Definitely a good resource for future references
5
Anonymous Author
Good presentation of very technical subject matter. Slides were very organized and easy to follow.
4
Anonymous Author
Provided overview of Type A and B programs and how to identify high and low risk programs.
5
Anonymous Author
The course is provides significant and informative discussion about Single Audit.
4
Anonymous Author
Good review course for me. The course was well developed and presented.
Prerequisites
Course Complexity: Intermediate

No Advanced Preparation or Prerequisites are needed for this course. However, it is recommended to take the other courses in the series prior to completing this one.

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 Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Uniform Guidance Training Part 3: Single Audit Training – Major Program Determination5:20
  Major Programs & Risk Based Approach- Criteria 1 and 29:42
  Risk Based Approach- Third Criteria5:48
  DoD Case and Step One10:32
  Step Two and Three9:50
  Step Four and Conclusion9:55
CONTINUOUS PLAY
  Uniform Guidance Training Part 3: Single Audit Training – Major Program Determination 51:07
SUPPORTING MATERIALS
  Slides: Uniform Guidance Training Part 3PDF
  Uniform Guidance Training Part 3 Glossary/IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONS quiz
 FINAL EXAMexam