Idaho Society of CPAs

2024 Internal Controls Over Compliance vs Compliance

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  • Location
    • Your Computer
      Your Space
      ISCPA / ACPEN Webinar, ID 00000
  • Credits
    • 1.00
  • Credit Type(s)
    • Auditing - Governmental (1.00)
  • Prerequisites

    • Prior experience with Single Audits

  • Vendor
    • ACPEN
  • Level
    • Intermediate
  • Fields of Study
    • Auditing (Governmental)
  • Message
    • Virtual Experience

Description

Based on an AICPA Enhancing Audit Quality study, 23% of all single audits subject to enhanced oversight were materially non-conforming with professional standards due to failure to properly test controls over compliance. 

This course will provide an overview of internal controls over compliance specifically related to Single Audits. We will discuss how to apply the concept of internal controls to various compliance requirements. Additionally, a common finding in the audits of governmental entities receiving federal grants is misidentifying controls and mistaking compliance for a control. That's why this course will also focus on identifying compliance versus controls over compliance.



  • Presented by Melisa Galasso

    • Delivery Format: Live Webcast Replay


  • Qualifies for Yellow Book CPE Credit

    • Designed For

    Accounting professionals

    Objectives

    • Properly document internal controls over compliance in conformity with the Uniform Guidance 
    • Compare ICFR with ICOC

    Highlights

    • Internal Controls Over Compliance
    • Compliance
    • Single Audits

    Advanced Prep

    None

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    Leaders

    ACPEN Panel

    No Biography Available

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