On-Demand

1 CPE

Surgent's Reporting Internal Control Deficiencies Under the Yellow Book

On-Demand
1 CPE

This course is delivered as a recorded video. After completing all sessions, you must pass the final exam with a minimum score of 70% to receive credit.

The Yellow Book contains performance and reporting requirements related to internal control deficiencies. This course is designed to help you understand these requirements and excel in applying them. We will also examine where the auditor draws the line as to whether an internal control deficiency is a significant deficiency or a material weakness.

Learning Objectives

  • Obtain a thorough working knowledge of the Yellow Book requirements related to internal control deficiencies
  • Understand the thought process an auditor uses for developing and writing a Yellow Book internal control finding

Major Topics

  • The Yellow Book performance and reporting requirements related to internal control deficiencies
  • Evaluating whether an internal control deficiency should be reported as a significant deficiency or a material weakness
  • How the auditor develops the criteria, condition, cause, and effect elements of a Yellow Book finding

CPE Credits Available

1 CPE
1
Auditing (Governmental)

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Accounting & Auditing
  • Governmental

Prerequisites

Some introductory knowledge of the Yellow Book

Advanced Preparation

None

Intended Audience

Yellow Book auditors and auditees

Provider

Surgent CPE

Purchase This Course

  • COCPA Member

    $ 49 49
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  • COCPA Non-Member

    $ 64 64
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