This session will focus on the internal control requirements of the Uniform Guidance.

Learning objectives:
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.