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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: November 18, 2019

2 Reviews (5 ratings)Reviews

4
Anonymous Author
Provided overview of Type A and B programs and how to identify high and low risk programs.
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 .
Course Syllabus
INTRODUCTION AND OVERVIEW
  5:20Introduction to Uniform Guidance Training Part 3: Single Audit Training – Major Program Determination
  9:42Major Programs & Risk Based Approach- Criteria 1 and 2
  5:48Risk Based Approach- Third Criteria
  10:32DoD Case and Step One
  9:50Step Two and Three
  9:55Step Four and Conclusion
CONTINUOUS PLAY
  51:07Uniform Guidance Training Part 3: Single Audit Training – Major Program Determination
SUPPORTING MATERIALS
  PDFSlides: Uniform Guidance Training Part 3
  PDFUniform Guidance Training Part 3 Glossary/Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM