Description:
A key challenge in reporting the results of performance audits is to formulate the report message from the audit data. An additional challenge is to then compile and sequence the audit facts to support that message. Using alternative methods, gain hands-on practice in marshaling the evidence from your audit into findings that answer the audit objectives and present the details in an understanding and convincing manner. Using case exercises, learn to develop findings for compliance, process and control, accomplishment, and impact audits. Students will present a finding developed during an integrated case study. This course is part of the Certified Government Auditor (CGA) program, Level 1.
Duration:
2 days
Level:
Foundational
Who Should Attend?
New auditors who do performance, contract and grant auditing. This course will also benefit experienced auditors who want to enhance their developing and presenting audit findings skills.
Credits:
1.2 CEU's, 16 CPE'sLearning Outcomes:
- Explain the central role of effective audit objectives in finding development
- Define the role of performance aspects in audit findings
- Describe two finding paradigms used in performance auditing and the elements they contain
- Outline a finding and prepare a synopsis summarizing the audit results in response to the audit objectives
- Develop and present audit findings and related conclusions and recommendations
- Apply the Government Auditing Standards in the development of audit findings
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Other Recommended Courses:
- Written Communication for Auditors (AUDT8611)
- Writing Audit Reports by Objectives (AUDT8511)
- Presentation and Briefing Skills for Auditors (AUDT8522)
Module 1: Findings are the Foundation
Module 2: What Contributes to developing an Audit Finding
Module 3: Developing Traditional Audit Findings
Module 4: Developing Accomplishment and Process Findings
Module 5: Presenting Audit Findings
Module 6: Developing Impact Findings
