Description:
Gain a strong foundation in the theory, principles, and methodology for conducting performance audits in accordance with the Government Auditing Standards. Focus exclusively on the knowledge and skills needed for performance auditing: the expectations of public sector auditors; the purposes and types of performance audits; the role of audit objectives; risk and individual control assessment; the types and tests of audit evidence; methods of evidence collection and documentation; and the types and elements of performance audit findings and applicable elements of those findings. Practice audit techniques and developing audit findings through a series of public sector case-study exercises. This course is part of the Certified Government Auditor (CGA) program, Level 1.
Duration:
3 days
Level:
Foundational
Who Should Attend?
New auditors with less than six months of performance auditing experience. Anyone who has attended Basic Governmental Auditing (AUDT7001G) should not attend this course because the topics covered in this course are also included in Basic Governmental Auditing (AUDT7001A).
Credits:
1.8 CEU's, 24 CPE's
Learning Outcomes:
Describe the phases of a performance audit and the product of each phase
Apply techniques for conducting the survey phase
Formulate objectives that articulate what the audit should accomplish and provide guidance for planning, fieldwork and reporting
Apply a step-by-step process in planning to achieve an audit's objectives and use a matrix to document those plans
Apply alternative methods for collecting and documenting, and for assuring the reliability of the different types of evidence
Demonstrate a working knowledge of findings development and performance audit reporting
No sessions scheduled
Other Recommended Courses:
AUDT7011
AUDT7732
AUDT7012
AUDT7021
AUDT8611
AUDT7900
AUDT7407
AUDT7010
AUDT8029
AUDT8024
AUDT8003
AUDT8021
AUDT8046
