Careful planning is the foundation of audit success. The Yellow Book states that "Auditors must adequately plan and document the planning of the work necessary to address the audit objectives." This course takes you through the process for planning performance audits: from audit selection to formulation of the audit objectives to selection of the scope and methodology. It provides a structured approach for using risk assessment in audit selection and a structured approach for planning the audit work that parallels project management principles. Multiple case exercises allow you to apply the structured planning process in class.
CGAP Exam Aid.
Who Should Attend?
This course is intended for experienced performance auditors. Level: Intermediate.
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 field work; 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 needs
Syllabus:
Syllabus -- Planning Audit Assignments, AUDT8451G, Grad. School, USDA
