Intermediate Yellow Book Auditor Training: Laws, Reg , and Compliance Issues for Government Audits

Author: Robert K Minniti

This intermediate level course provides government audit professionals with an in depth, practical understanding of laws, regulations, and compliance requirements applicable to audits performed under the U.S. Government Accountability Office (GAO) Yellow Book, formally known as Generally Accepted Government Auditing Standards (GAGAS). Government auditors operate in a complex regulatory environment where compliance with statutes, regulations, grant agreements, and program requirements is often a primary audit objective and a significant source of audit risk.

Participants will learn how to identify applicable compliance requirements, assess compliance risk, and design audit procedures to test adherence to laws and regulations. The course explores the interaction between GAGAS and major federal compliance frameworks, including the Uniform Guidance (2 CFR Part 200) for Single Audits. Key compliance areas—such as allowable costs, eligibility, procurement, reporting, and subrecipient monitoring—are examined in detail. Through practical examples and scenario based applications, attendees will strengthen their ability to evaluate noncompliance, identify questioned costs, and report findings in accordance with GAGAS reporting standards.

Publication Date: June 2026

Designed For
This course is designed for audit professionals seeking to strengthen their compliance auditing skills within government and Single Audit environments.

Topics Covered

• Compliance auditing requirements under the Yellow Book (GAGAS)
• Sources of compliance requirements, including federal, state, and local laws and regulations
• Grant agreements, contracts, and program‑specific compliance requirements
• Overview of Uniform Guidance (2 CFR Part 200) and Single Audit considerations
• Key compliance areas in government audits, including allowable costs, eligibility, reporting, procurement, and suspension/debarment
• Subrecipient monitoring and oversight responsibilities
• Compliance risk assessment and identification of significant compliance requirements
• Understanding and evaluating internal controls over compliance
• Designing and performing compliance testing procedures
• Evaluating noncompliance, including material versus immaterial findings and questioned costs
• Fraud considerations in compliance audits
• Documentation requirements and reporting compliance findings under GAGAS

Learning Objectives

• Identify key laws, regulations, and compliance requirements applicable to government audits
• Identify compliance risks and determine their impact on audit planning and audit procedures
• Design and perform audit procedures to test compliance with laws, regulations, and grant requirements
• Evaluate instances of noncompliance, including determining materiality and identifying questioned costs
• Identify and communicate compliance findings in accordance with GAGAS reporting standards

Level
Intermediate

Instructional Method
Self-Study

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

Program Prerequisites
Participants should have a basic working knowledge of Yellow Book (GAGAS) auditing standards and general audit concepts prior to attending this intermediate level course.

Advance Preparation
None