Intermediate Single Audit Certificate Exam and Learning Program

In Applying the Uniform Guidance in Your Single Audits, you’ll gain knowledge regarding performing a compliance audit under the Uniform Guidance, including the responsibilities of both the auditee and auditor. Once you complete the learning, you will need to take the Intermediate Single Audit Certificate Exam to earn the certificate's digital badge.

The Intermediate Single Audit Certificate exam tests your ability to plan, perform and evaluate single audits in accordance with the latest requirements of the new Uniform Guidance. This exam is offered in a timed online format and consists of 100 multiple choice questions.

In order to successfully pass the examination, you must be able to evaluate and analyze the core concepts related to client acceptance, engagement planning, engagement analysis, concluding an engagement and guiding principles for single audits.

• Comprehending single audits
• Schedule of Expenditures of Federal Awards
• Planning the audit
• Major program determination
• Using the Compliance Supplement
• Internal control over compliance
• Testing compliance
• Single audit reporting

• Recognize the relationship of the Single Audit Act and the OMB Uniform Guidance.
• Recognize the guidance regarding the schedule of expenditures of federal awards (SEFA).
• Identify how major federal programs are determined.
• Recognize the requirements of the Uniform Guidance as it relates to internal control over compliance.
• Identify the single audit requirements for testing compliance with federal statutes and regulations and the direct and material compliance requirements relative to major federal programs.
• Identify the reporting requirements for a Uniform Guidance compliance audit.
• Recall the audit and reporting requirements of program-specific audits.

Auditors performing single audits

• Field of Study: Auditing (Governmental)
• Level: Intermediate
• CPE Credit: 10.5