Based on an AICPA Enhancing Audit Quality study, 23 percent of all single audits subject to enhanced oversight were materially non-confirming with professional standards due to failure to test controls over compliance properly. Review internal controls over compliance specifically related to Single Audits. Discuss how to apply the concept of internal controls to various compliance requirements. Additionally, a common finding in the audits of governmental entities receiving federal grants is misidentifying controls and mistaking compliance for a control.