Part 3: Compliance Requirements and Internal Control over Compliance. In Part 3 of the Single Audit Fundamentals Series, we will focus on the execution portion of a single audit including a discussion of the types of compliance requirements and internal control over compliance.Topics covered include: Introduction to and using the annual OMB Compliance Supplement; Identifying compliance requirements subject to audit using the Supplement; Determining direct and material compliance requirements ; Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (UG or Uniform Guidance) requirements for testing internal controls; Understanding and testing the compliance requirements ; Documentation requirements