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This course covers the current Uniform Guidance as it relates to performing a compliance audit based on the Compliance Supplement issued each year, particularly related to AU-C 935. The Compliance Supplement discusses how auditors should audit programs, assess auditee internal controls, and provides a starting point for the procedures an auditor needs to follow.  Auditors are required to refer to this guidance in order to ensure all relevant and material compliance requirements have been addressed.  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 when performing a compliance audit under the compliance supplement of the Uniform Guidance.
  • Discover the auditor responsibilities related to consideration of internal control over compliance for major programs.
  • Recognize the management representations that need to be in the management representation letter for a compliance audit.
Last updated/reviewed: September 24, 2018

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
  7:34Introduction to Yellow Book: Uniform Guidance Training Part 5 – Performing a Compliance Audit
  12:06Important Definitions
  12:18Identify Those Major Programs
  8:34Stay Up to Date
  15:13Consideration of Control Over Compliance for Major Programs
  15:53Consideration of Fraud and Abuse
  9:57Reporting Based on Likely Questioned Cost & Conclusion
CONTINUOUS PLAY
  1:21:36Yellow Book: Uniform Guidance Training Part 5 – Performing a Compliance Audit Full Video
SUPPORTING MATERIALS
  PDFSlides: Yellow Book: Uniform Guidance Training Part 5
  PDFYellow Book: Uniform Guidance Training Part 5 Glossary/Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM