Objective
- 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
Highlights
- 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
Designed For
Yellow Book auditors and auditeesPrerequisite
Some introductory knowledge of the Yellow BookAdvanced Preparation
None