Evaluating Internal Controls Over Compliance Under Current Guidance (On-Demand Webinar)  

This on-demand webinar outlines forthcoming updates to the AICPA Audit Guide focused on evaluating internal controls over compliance for Yellow Book and Single Audits. She explains the shift toward enhanced entity-wide procedures, deeper understanding of IT environments, and new methodologies for assessing risk and determining sample sizes. The introduction of concepts such as Risk Associated with the Control (RAWTC) and Risk of Material Noncompliance (RMNC) provides auditors with structured frameworks for testing control effectiveness. The session emphasizes how these changes align with Uniform Guidance, strengthen audit quality, and promote more consistent, risk-driven approaches to government compliance auditing.