Yellow Book CPE: Government Auditing Fundamentals (Currently Unavailable)
The Yellow Book CPE requirement requires that auditors who perform work in government auditing, the government environment, or the specific or unique environment in which the audited entity operates must complete 24 hours specific to government auditing and the environment. The courses below will introduce the Yellow Book and allow you to understand concepts relating to government frauds, uniform guidance, and internal controls.
The Office of Management and Budget (OMB) issued the long-awaited “Super Circular” in their final rule to the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. This rule streamlines eight Federal regulations (including OMB Circular A-133) into a single, comprehensive policy guide. While the Super Circular does not entirely change the eight Federal regulations it does include key changes that have important implications for all nonprofit clients that are recipients of Federal grants.
This course is designed for individuals who would like to obtain a basic understanding of how fraud affects governmental entities. We will discuss various types of frauds and how the criminals commit the frauds. We will review some of the legal and ethical implications involved. Examples of real world cases will be provided to help develop and understanding of the risks involved. Participants will be introduced to the fraud triangle and occupational fraud with an emphasis on fraud in governmental entities. We will review internal controls that can help to prevent and detect fraud in governmental entities.
This course will help those with basic familiarity of Government Auditing Standards and Single Audit Act engagements bypass the most common deficiencies identified by AICPA and Federal regulators in this practice area.
This two CPE hour course explores the governmental GAAP framework for measuring fair value, including how and when a government must adopt the new guidance of Statement 72.
This course provides an overview of Generally Accepted Government Accounting Standards (GAGAS) for Attestation Engagements included in the United States Governmental Accountability Office (GAO) 2011 Revision of Government Auditing Standards, also known as the Yellow Book. The standards for attestation engagements included within the Yellow Book prescribe additional requirements in addition to those included within the American Institute of Certified Public Accountants (AICPA) general attestation standard on criteria, the field work and reporting standards, and the corresponding Statements on Standards for Attestation Engagements (SSAEs).
This course looks at current developments in the application of generally accepted government auditing standards in the United States, including the implementation of recently issued uniform cost principles, audit, and administrative requirements for entities that receive awards from the U.S. federal government.
We have all heard of government benefits fraud but did you ever wonder how it works? How do these fraud schemes work and how much do they cost taxpayers? This course is designed to review government benefits frauds.
If you work with Federal Awards governed by Uniform Guidance, this class is for you. Diane Edelstein offers a review of Uniform Guidance, including an overview of the individual sections of 2 CFR Chapter I, Chapter II, Part 200, et al. Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). At the end of this course, you’ll be able to differentiate subparts of the Uniform Guidance for Federal Awards Contents, recognize cost principles, describe steps that must be included in financial management systems, and more.
This on-demand course is designed for government and nonprofit auditors that perform engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS or “Yellow Book”). We will identify and review the guidance found in the Yellow Book and analyze the relationship between Government Auditing Standards and the AICPA Code of Professional Conduct and Auditing Standards. We will review the Yellow Book requirements for financial statement audits while also touching upon ethical principles and independence.
Review the overall Uniform Guidance including an overview of the individual sections of 2 CFR Chapter I, Chapter II, Part 200, et al. Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance).
This on-demand course, presented by Melisa Galasso, provides the information needed to properly perform and document a single audit under the Uniform Grant Guidance. This lesson will help you recognize and list common deficiencies found in Single Audits, identify the new changes made regarding coverage on fixed amount awards, understand what a non-federal entity must do with respect to the general procurement standards, and more.
Do you know the responsibilities of the auditee and auditor in regard to the SEFA? The rules can be challenging. This on-demand class with Diane Edelstein discusses the elements of the SEFA and common pitfalls. You’ll learn to define how to ensure accuracy of the SEFA, differentiate subparts of the Uniform Guidance, and more.
Total: 12 courses (24 CPE hours)
