Self-Study Course Details
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. In this course Melisa Galasso, CPA will provide an overview of internal controls over compliance specifically related to Single Audits. Melisa 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 the misidentification of controls and mistaking compliance for a control. This webinar will also focus on identifying compliance versus controls over compliance.
- Identify how to properly document internal controls over compliance in conformity with the Uniform Guidance.
- Explore the comparison of ICFR with ICOC.
- Prior experience with Single Audits.
Melisa F. Galasso is the founder and CEO of Galasso Learning Solutions LLC. A CPA with over 15 years of experience in the accounting profession, Melisa designs and facilitates courses in advanced technical accounting and auditing topics, including not for profit and governmental accounting.
Encoursa is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org.
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Self-Study: CPE certificates will be accessible through your dashboard immediately after passing the qualified assessment.
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