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: August 15, 2023
5 Reviews (26 ratings)


Anonymous Author
Is an overview of compliance related to major programs. Presenter is a little slow and probably shouldn't need to take 2 hours, but is a good refresher of the topic.

Member's Profile
I thought the course fully and adequately covered the Uniform Guidance for compliance audits and is a good learning tool.

Member's Profile
This course was well laid out. It was easy to understand. The questions were directly related to the course materials.

Anonymous Author
Course was good...................................................................................

Anonymous Author
Contains considerable information explaining the understanding for performing compliance audits.

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 Syllabus
  Introduction to Yellow Book: Uniform Guidance Training Part 5 – Performing a Compliance Audit7:34
  Important Definitions12:06
  Identify Those Major Programs12:18
  Stay Up to Date8:34
  Consideration of Control Over Compliance for Major Programs15:13
  Consideration of Fraud and Abuse15:53
  Reporting Based on Likely Questioned Cost & Conclusion9:57
  Yellow Book: Uniform Guidance Training Part 5 – Performing a Compliance Audit Full Video1:21:36
  Slides: Yellow Book: Uniform Guidance Training Part 5PDF
  Yellow Book: Uniform Guidance Training Part 5 Glossary/IndexPDF