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| Overview: |
| Learn how to research and identify laws and regulations that are significant to the audit's objectives. You examine the American statutory landscape from a wide angle, helping you to meet your professional responsibilities for assuring compliance with relevant laws and regulations. Receive a practical approach for identifying significant objectives in the survey. Review a practical exercise on using a statutory index in locating particular provisions in the United States Code (USC) and Code of Federal Regulations (CFR) and explore electronic search techniques. Learn how to prepare a request for legal review of an issue identified during an audit and practice with exercises that incorporate emerging areas of the law. |
| Who Should Attend? |
| Auditors with some experience in performance auditing. Level: All. |
| Syllabus: |
Auditor's Legal Toolkit, AUDT8103G, Syllabus, Graduate School, USDA
- Requirements for auditors to review compliance with laws and regulations
- Building Blocks of the Auditor's Took Kit
- Sources of law
- Levels of legal authority
- Basic legal concepts in establishing law
- Where and how laws are organized
- Public laws
- Regulations
- Court decisions
- Focusing compliance research
- Steps in researching public laws, regulations and court decisions
- Conduct background research of audit subject and compliance requirements
- Use a "Research Ladder" in legal review
- Request legal review
- Differences relating to state and local government
- Practical Exercises in conducting research – Federal case and City case
- Begin with audit objectives
- Construct a research ladder
- Develop audit steps
- Conduct a statute review
- Request legal review
- What will opinion be used for
- Facts relevant to the opinion
- Issue to be interpreted
- Statute to be interpreted
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