Objectives
• Identify Yellow Book general ethical principles
• Recognize current fraud trends, including those relevant to government entities
• List emerging cybersecurity threats
• Distinguish the importance of professional skepticism to detect fraud
• Recall important components of internal controls over compliance
• Distinguish internal control responsibilities for Yellow Book and compliance audits
• Interpret root causes of findings for stronger corrective action
• List required elements of a Yellow Book and Single Audit findings
