Testing Internal Controls in a Single Audit (Completed)

Testing of Internal Controls in required in a Single Audit. We will look at the Green Book/COSO Frameworks for Internal Control and at look at what the Compliance Supplement recommends for Internal Control over compliance. We will also look at required reporting of internal control findings.

Who Should Attend
This session is designed for auditors but can be helpful for non-profits and governments in their designing of internal control.

Topics Covered

• Auditee responsibility for Internal Control
• Which areas of Internal Control the auditor must test
• Green Book/COSO Frameworks for Internal Control
• Compliance Supplement: Part 6 Internal Control
• How to report the internal control findings

Learning Objectives

• Identify the auditee responsibility for Internal Control
• Differentiate which areas of Internal Control the auditor must test
• Recognize the requirement to evaluate whether controls are designed effectively and have been placed into operation
• Identify the requirement to test internal controls

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Auditing (Governmental) (2 hours)

Program Prerequisites
None

Advance Preparation
None