This course covers the proposed Yellow Book Updates and actual Uniform Guidance updates as it relates to governmental auditors. The newest Yellow Book is due out in 2018 and this training refers to changes made in the Exposure Draft regarding program, function, operation, or the management systems and procedures that auditors should be following upon the release of the final version.
This module also includes a discussion of the 2014 change to the Single Audit guidelines now known as the Uniform Guidance.
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 new auditor requirements in the Yellow Book Exposure Draft.
- Recognize the purpose of changes made to the Yellow Book.
- Recognize the key auditor issues in the Uniform Guidance.
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Prerequisites
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.