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This course discusses various critical and pertinent topical areas encountered in an OMB Circular A-133 compliance audit. It covers topics that will assist you in planning, performing and reporting on the compliance audit. This course provides insight into key issues not found in other courses.
Advanced topics covered in the course include obtaining an understanding of internal control over compliance, the major program determination process, and audit sampling in the compliance audit. Reporting in a compliance audit is discussed, including discussion of the schedule of expenditures of federal awards and the schedule of findings and questioned costs. In addition, issues related to pass-through awards and the subrecipients that receive those awards can be found in this course.
When you complete this course, you will be able to:
Who Will Benefit?
Auditors responsible for planning, directing, and reporting on A-133 compliance audits
Prerequisite: Experience in A-133 auditing
Advanced Preparation: None