Description
Explore the relationship of controls to risk and to processes and systems, the prerequisites for good controls, and techniques for assessing the design and implementation of controls. Become proficient recognizing potential risks and in preparing clear objectives that define what your audit will accomplish using a step-by-step process for planning an audit of controls, the relationship of control weaknesses to the elements of a finding and incorporating findings into audit reports. Simulated real-word practice is provided through numerous public sector case studies and exercises. Assessing risks and controls in performance audits is now required by the 2018 Yellow Book Standards. This course is part of the Certified Government Auditor (CGA) program, Level 1.Duration
2 days
Level
IntermediateWho Should Attend?
Auditors who want to learn, or refresh their knowledge of, a step-by-step process for assessing controls in performance audits and incorporating findings into audit reports.Credits
1.2 CEU's, 16 CPE'sLearning Outcomes
Recognize what internal controls are and their uses
Apply the revised Government Auditing Standards guidance for considering controls in planning an audit
Integrate an assessment of controls in the survey phase
Plan an audit to assess controls, including development of objectives and selection of the scope and methodology to achieve objectives
Document internal control assessments
Develop and report findings on control deficiencies
No sessions scheduled
Other Recommended Courses
- Enterprise Risk Management for Auditors (AUDT8916)
- Intermediate Performance Auditing (AUDT8046)
- Assessing Financial-Related Activities and Controls (AUDT8811)
- Manager's and Auditor's Roles in Assessing Internal Control (AUDT8003)
- Army Managers' Internal Control Administrators' Course (AUDT9015)
- Counterintelligence for Information Security Assessment and Protection (AUDT7200)
