This course covers the current Uniform Guidance as it relates to governmental auditors. The Uniform Guidance discusses how administrators manage programs, functions, operations, internal controls via systems and procedures. Auditors are required to follow this guidance in order to efficiently determine which programs to test. The guidance also determines the objectives the auditor should use to ensure that governmental entities are meeting their program objectives.
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 in the Uniform Guidance
- Recognize the purpose of changes made to the Uniform Guidance.
- Recognize the key steps to properly perform an audit in the Uniform Guidance.
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Prerequisites
No advanced preparation or prerequisites are required for this course.