Description:
Careful planning is the foundation of success in quickly completing quality performance audits. Recognizing that audits are projects, a structured approach is presented for planning performance audits that parallels project management principles. In this approach, you will learn: A risk method to apply in identifying value-added subjects and issues for audit; How to formulate audit objectives that meet standards, make clear what an audit is to accomplish, and provide for obtaining evidence to determine the nature and extent of identified problems; How to apply a step-by-step process in selecting the scope of work and methodology for obtaining evidence to answer the audit objectives; How to document the audit plan using a design matrix, and Factors to consider in assigning staff to conduct the audit. This course is part of the Certified Government Auditor (CGA) program, Level 2.
Duration:
2 days
Level:
Intermediate
Who Should Attend?
Experienced performance auditors. Participants should be familiar with the material covered in Basic Governmental Auditing (AUDT7001).
Credits:
1.2 CEU's, 16 CPE'sLearning Outcomes:
- Explain the central role of objectives in performance auditing
- Use risk assessment to identify areas of vulnerability and performance improvement for audit
- Write objectives that make clear what the audit is to accomplish; provide direction for planning and fieldwork, facilitate report writing; and meet auditing standards
- Apply a step-by-step approach in designing audits to achieve the objectives and use a matrix to document the design
- Cite factors to consider in determining staff and other resource needs
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Other Recommended Courses:
- Selecting and Planning Audits for Return on Investment (AUDT8914)
- Effective Audit Resolution, Follow-up and Implementation (AUDT8034)
- Auditing Performance Outcomes (AUDT9012)
- Writing Audit Reports by Objectives (AUDT8511)
- The Governmental Audit: From Planning to Reporting (AUDT8032)
- Managing the Audit Engagement (AUDT9102)
- Skills for Leading and Managing Audit Projects (AUDT9109)
Module 1: Introduction
Module 2: Audit Selection Phase
Module 3: Survey Phase
Module 4: Planning Phase: Defining Audit Objectives
Module 5: Planning Phase: Selecting Scope and Methodology
Module 6: Determining Staff and other Resource Needs
Module 7: Planning - Practice Application
