Graduate School, USDA - Course Details

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Conducting Performance Audits

November 3 - 5, 2008 8:30 AM - 4:30 PM	Instructor: David Lowe	Washington, DC	$745
January 27 - 29, 2009 8:30 AM - 4:30 PM	Instructor: Andrew Kulanko	San Francisco, CA	$745
March 2 - 4, 2009 8:30 AM - 4:30 PM	Instructor: Andrew Kulanko	San Antonio, TX	$745
July 8 - 10, 2009 8:30 AM - 4:30 PM	Instructor: James Campbell	Washington, DC	$745

Overview:

This course provides new auditors with a basic understanding of theory, principles and methodology for conducting performance audits in accordance with Generally Accepted Government Auditing Standards (GAGAS) as contained in the Government Audit Standards (the Yellow Book). The focus is 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, the types and tests of audit evidence, methods of evidence collection and documentation, and the types of performance audit findings and applicable elements of those findings. Case study exercises are used to provide an opportunity to practice audit techniques and to develop audit findings.

Note: Topics covered in this course are also included in Basic Governmental Auditing (AUDT7001G).

CGAP Exam Aid.

Who Should Attend?

New auditors. This course is for those who have not attended Basic Governmental Auditing (AUDT7001G). Level: Foundation.

Objectives:

Describe the phases of a performance audit and the end 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, field work 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 the different types of evidence

Demonstrate a working knowledge of finding development and performance audit reporting

Syllabus:

Syllabus -- Conducting Performance Audits, AUDT7002G, Grad. School, USDA

Agenda

Module 1 - Purpose of Performance Auditing

Module 2 - General Standards

Module 3 - The Basics About Performance Auditing

Module 4 - Conducting The Audit Survey

Module 5 - Planning: Formulating Audit Objectives

Module 6 - Planning: Selecting the Audit Scope and Methodology

Module 7 - Field Work: Audit Documentation

Module 8 - Audit Reporting

Module 9 - Reinforcement of Learning Points

Course Details

CODE:	AUDT7002G
TYPE:	Classroom-Day
LENGTH:	3 Day(s)
CREDITS:	24 CPE

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