This advanced level course provides experienced government audit professionals with in depth, practical guidance on reporting and communicating internal control and compliance findings in audits conducted under the U.S. Government Accountability Office’s Yellow Book, formally known as Generally Accepted Government Auditing Standards (GAGAS). Clear, well supported audit findings are essential to transparency, accountability, and driving corrective action within government programs. This course is designed for auditors responsible for evaluating, drafting, reviewing, and communicating complex internal control and compliance issues.
Participants will learn how to evaluate internal control deficiencies, determine their severity, and develop complete audit findings using the criteria–condition–cause–effect–recommendation framework. The course emphasizes compliance findings, materiality, questioned costs, and integration with Single Audit reporting requirements under Uniform Guidance (2 CFR Part 200). Through real world examples and peer review insights, attendees will strengthen their ability to communicate sensitive issues—including fraud, noncompliance, and abuse—to management and those charged with governance with clarity, professionalism, and impact.
Publication Date: June 2026
Designed For
This course is designed for senior level audit professionals who play a key role in developing, reviewing, or communicating audit findings in Yellow Book and Single Audit engagements.
Topics Covered
- GAGAS reporting requirements for internal control and compliance findings
- Types of internal control deficiencies, including control deficiencies, significant deficiencies, and material weaknesses
- Evaluating the severity and impact of identified deficiencies
- Developing audit findings using criteria, condition, cause, effect, and recommendation
- Reporting compliance findings, including material versus immaterial noncompliance
- Identifying and reporting questioned costs and audit adjustments
- Integration of findings with Single Audit reporting requirements
- Schedule of Findings and Questioned Costs (SFQC) preparation and review
- Reporting on internal control over compliance
- Communicating findings to management and those charged with governance
- Addressing sensitive issues such as fraud, illegal acts, and abuse
- Writing clear, concise, and actionable audit findings
- Documentation requirements supporting reported findings
- Common reporting deficiencies identified through peer review and regulatory inspections
Learning Objectives
- Evaluate internal control deficiencies and classify them by severity in accordance with GAGAS
- Develop complete and well supported audit findings using the criteria–condition–cause–effect–recommendation framework
- Analyze compliance findings to determine materiality, questioned costs, and reporting implications
- Apply reporting requirements for internal control and compliance findings, including Single Audit considerations
- Communicate audit findings clearly and effectively to management, governance, and oversight bodies
Level
Advanced
Instructional Method
Self-Study
NASBA Field of Study
Auditing (Governmental) (2 hours)
Program Prerequisites
Participants should have prior experience with Yellow Book (GAGAS) audits, including audit planning, fieldwork, and familiarity with Single Audit reporting requirements.
Advance Preparation
None
Instructor
Robert K Minniti
DBA, CPA, CFE, Cr.FA, CVA, MAFF, CFF, CGMA, PI
Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona.
Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix. He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College.
He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, cyber security, privacy laws, data security, Sarbanes-Oxley compliance work and business consulting. In addition to his practice Dr. Minniti is an instructor teaching continuing professional education classes for a variety of providers and CPA Societies.
Dr. Minniti is currently serving as a board member on the National Association of Certified Valuators and Analysts' (NACVA) Litigation Forensics Board (LFB) and as a committee member on the Arizona State Board of Accountancy's Law Review Advisory Committee.