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:
24 CPEs
Learning 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
- 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
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)
