Yellow Book: Uniform Guidance Training Part 5 - Performing a Compliance Audit 2 CPE

This course covers the current Uniform Guidance as it relates to performing a compliance audit based on the Compliance Supplement issued each year, particularly related to AU-C 935. The Compliance Supplement discusses how auditors should audit programs, assess auditee internal controls, and provides a starting point for the procedures an auditor needs to follow.  Auditors are required to refer to this guidance in order to ensure all relevant and material compliance requirements have been addressed.  The course reviews pertinent technical guidance and uses real-world examples and case studies to reinforce key points along the way.

Prerequisites

No Advanced Preparation or Prerequisites are needed for this course. However, it is recommended to take the other courses in the series prior to completing this one.

Learning Objective

• Recognize the auditor requirements when performing a compliance audit under the compliance supplement of the Uniform Guidance.
• Discover the auditor responsibilities related to consideration of internal control over compliance for major programs.
• Recognize the management representations that need to be in the management representation letter for a compliance audit.

Last updated/reviewed: July 23, 2025