Surgent's Reporting Internal Control Deficiencies Under the Yellow Book - On-Demand Webcast
May 1st, 2024 - April 30th, 2025 @ -
| Member Price | $49 |
| Non-Member Price | $79 |
| If you are a member, please login to activate member pricing. | |
Credits
1Description
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.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 Subjects
- 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