Description:
To meet Government Auditing Standards, performance audit findings and recommendations must be supported and properly documented by sufficient, appropriate evidence. Learn the types of evidence; the tests that evidence must meet; alternative methods for collecting and documenting each type of evidence, to include use of structured data collection instruments; and the benefits of referencing. Learn how your audit objectives and design strategy affect the evidence required to conduct an audit. This course is part of the Certified Government Auditor (CGA) program, Level 1.
Duration:
2 days
Level:
Foundational
Who Should Attend?
Performance auditors, especially new auditors.
Credits:
1.2 CEU's, 16 CPE'sLearning Outcomes:
- Identify and apply the Government Auditing Standards that pertain to audit evidence and documentation
- Describe the tests, types and sources of evidence, how evidence is collected and how it can be documented, to include use of data collection instruments
- Apply appropriate methods in collecting and recording evidence to assure its reliability
- Describe the purpose, types and forms, basic principles and information elements of audit documentation
- Explain reasons and demonstrate methods for indexing, safeguarding and cross-referencing audit documentation
- Describe responsibilities for supervisory review of audit documentation and the benefits of referencing the audit report to the documentation
- Plan an audit to identify and obtain sufficient, appropriate evidence that will satisfy the audit’s objectives using a step-by-step process
No sessions scheduled
Other Recommended Courses:
- Interviewing Techniques for Auditors (AUDT7012)
- Developing and Presenting Audit Findings (AUDT7021)
- Analysis Techniques for Auditors (AUDT7900)
- Written Communication for Auditors (AUDT8611)
- Data Analytics: Tool and Techniques (AUDT8913)
- Auditing with Data Analytics (AUDT8100)
- Practical Statistical Sampling for Auditors (AUDT8112)
- Manager's and Auditor's Roles in Assessing Internal Control (AUDT8003)
- Compliance Auditing (AUDT8095)
- Detection and Prevention of Fraud (AUDT8004)
- Introduction to Program Evaluation (PGMT7003)
- Data Collection Methods (PGMT8011)
- Assessing the Reliability of Computer-Processed Data (AUDT8043)
Module 1: Role of Evidence in Auditing
Module 2: Evidence Types and Sources
Module 3: Evidence Tests
Module 4: Evidence Collection Methods
Module 5: Assuring Evidence Reliability
Module 6: Evidence Documentation
Module 7: Reviewing and Safeguarding Audit Documentation
Module 8: Case Study: Defining Audit Objectives
Module 9: Case Study: Planning for Evidence Collection
