The A-133 audit known as the Single Audit is a rigorous organization-wide financial and compliance examination that is required for nonfederal entities that expend over $750k or more in federal awards in a fiscal. It is the method of testing that internal controls are effective. Internal controls consist of all measures taken by the organization for the purpose of protecting its resources against waste, fraud, and inefficiencies; thus, ensuring accuracy and reliability in accounting and operating data; securing compliance with the policies; and evaluating the level of performance and p units of the program delivery
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