Description:
Gain the skills necessary to audit financial-related activities and controls on a systems-procedure and results-outcome basis in accordance with auditing and internal control standards. Learn to plan and conduct audits of eight common financial activities: financial planning and budgeting, cash, receivables, procurement, payables, property management, employee compensation, and financial reporting. Simulated real-world practice is provided with numerous public sector case studies and exercises. This course is part of the Certified Government Auditor (CGA) Program, Level 1.
Duration:
3 days
Level:
Intermediate
Who Should Attend?
Auditors who assess financial-related activities and controls.
Credits:
1.8 CEU's, 24 CPE'sLearning Outcomes:
- Explain the purpose and operation of financial support activities and the controls generally applicable to these activities
- Plan a review of financial activities using a "systems-procedure" approach and an "outcome" approach
- Measure the performance of financial activities
- Evaluate the application of control activities with respect to planned objectives
- Identify and detect unauthorized use of resources and illegal and unethical acts
- Formulate effective recommendations for needed improvements (cure and prevention)
No sessions scheduled
Other Recommended Courses:
- Contract Auditing (AUDT8802)
- Enterprise Risk Management for Auditors (AUDT8916)
- Manager's and Auditor's Roles in Assessing Internal Control (AUDT8003)
- Auditing Grants (AUDT7407)
- Federal Appropriations Law for Auditors (AUDT7010)
Module 1 - A Working Introduction
Module 2 - Control Definitions and Concepts
Module 3 - Cash and Fund Control
Module 4 - Revenues and Receivables
Module 5 - Procurement and Payables
Module 6 - Property Management
Module 7 - Employee Compensation
Module 8 - Financial Reporting
