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:
FoundationalWho 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'sLearning 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
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Other Recommended Courses:
- Audit Evidence and Documentation (AUDT7011)
- Government Auditing Standards: Review and Update (AUDT7732)
- Interviewing Techniques for Auditors (AUDT7012)
- Developing and Presenting Audit Findings (AUDT7021)
- Written Communication for Auditors (AUDT8611)
- Analysis Techniques for Auditors (AUDT7900)
- Auditing Grants (AUDT7407)
- Federal Appropriations Law for Auditors (AUDT7010)
- Information Systems Auditing (AUDT8029)
- Information Technology for Auditors (AUDT8024)
- Manager's and Auditor's Roles in Assessing Internal Control (AUDT8003)
- Assessing Controls in Performance Audits (AUDT8021)
- Intermediate Performance Auditing (AUDT8046)