This session will focus on the internal control requirements of the Uniform Guidance.
1. Recognize the requirements of UG related to understanding and documenting internal controls over compliance.
2. Recall the attributes of the COSO model.
3. Establish the fundamental understanding with a step by step approach to documenting internal controls in a single audit
4. Review the new Compliance Supplement Part VI
5. Identify the typical types of controls noted in most single audits.