Audit Evidence and Documentation (AUDT7011)

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's

Learning 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

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Other Recommended Courses:

AUDT7012 AUDT7021 AUDT7900 AUDT8611 AUDT8913 AUDT8100 AUDT8112 AUDT8003 AUDT8095 AUDT8004 PGMT7003 PGMT8011 AUDT8043