The morning session will take a look at the changes the new SAS No. 117 and audit guide will make to compliance auditing, as well as other puzzling aspects of compliance auditing using a case study format. The course will also address issues arising as a result of the nearly $300 billion in funding from the American Recovery and Reinvestment Act (ARRA). The afternoon session will discuss some commonly noted deficiencies related to testing internal control over compliance, determining sample size for compliance testing and evaluating the results obtained. This course will walk through how to perform each of these tests, how to evaluate the evidence obtained, report the findings and issue the appropriate opinion. There will also be a discussion of how to identify compliance requirements when the program does not have a CFDA number. The program will address changes to internal control as a result of the American Recovery and Reinvestment Act (ARRA) and changes resulting from the AICPA’s new SAS No. 117.