Compliance Auditing - Audit Planning (Part 2)

This course provides an overview of auditing planning as it relates to compliance auditing. This course is part two of a five-part series. This course provides an overview of GAGAS requirements, determining major programs, and as well as the risk-based approach. This course also provides information relating to determining materiality, compliance requirements, and assessing the risk of noncompliance.

Learning Objectives:

  • Distinguish between different types of audit reports and their contents.
  • Identify and test the provisions of laws, regulations and contracts, and grants under GAGAS.
  • Recognize key requirements related to determining the entity and period to be audited.
  • Recognize the requirements with respect to determining major programs.
  • Identify key characteristics of the risk-based audit approach.

Prerequisites/Advanced Preparation:


Speaker / Author:

Marci Thomas, MHA, CPA, CGMA, licensed as a CPA in Georgia and North Carolina, is an author and presenter on various not-for- profit, healthcare and governmental topics to nonprofits, CPA firms and state societies of CPAs around the country. She also writes and teaches courses in governance, financial management, grants accounting, strategy and various operational topics. Marci is a clinical assistant professor in the School of Public Health at the University of North Carolina at Chapel Hill and is an adjunct professor at Emory University in the Goizueta Business School. Marci works with numerous accounting firms, performing quality control and efficiency reviews and with nonprofit boards on strategic planning, internal control and governance issues.

Marci is also an author of a book published by Jossey Bass in 2004, Essentials of Physician Practice Management. Her book, Best of Boards: Sound Governance and Leadership for Nonprofit Organizations, was published by the AICPA in June 2011 and is on its second printing. Her newest book on Health Care Financial Management was published by Wiley Publishing in January 2014.

Marci serves on the Professional Development Advisory Council and the Not-for- Profit Committees for the North Carolina Association of CPAs. She is on the fundraising committee for Georgians for a Healthy Future and for several Basset Hound Rescue Groups. She is on several committees at her church.

Marci received her Bachelor in Business Administration with a concentration in accounting from the Georgia State University and her Masters in Health Administration at the University of North Carolina at Chapel Hill. She is a frequent speaker at local, regional and national conferences.


Price (USD)

Standard: $49.90


Course Code : 99THO03

Release Date : 05/19/2021
Expire Date : 05/31/2023
Credits :
CPE 2.00
QAS 2.00

Length : 1hr 40min
Course Level : Basic
Course Type : QAS Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Auditing

Theme : Miscellaneous

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