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Basic Governmental Auditing


October 27 - 31, 2008
8:30 AM - 4:30 PM
Instructor: James BlumeSan Francisco, CA$995
November 17 - 21, 2008
8:30 AM - 4:30 PM
Instructor: David LoweWashington, DC$995
January 12 - 16, 2009
8:30 AM - 4:30 PM
Instructor: James BlumeWashington, DC$995

February 9 - 13, 2009
8:30 AM - 4:30 PM
Instructor: Stephen WesthoffAustin, TX$995

March 23 - 27, 2009
8:30 AM - 4:30 PM
Instructor: James BlumeWashington, DC$995

March 30 - April 3, 2009
8:30 AM - 4:30 PM
Instructor: Stephen WesthoffAtlanta, GA$995

May 11 - 15, 2009
8:30 AM - 4:30 PM
Instructor: David LoweWashington, DC$995

May 11 - 15, 2009
8:30 AM - 4:30 PM
Instructor: Stephen WesthoffLong Beach, CA$995

June 15 - 19, 2009
8:30 AM - 4:30 PM
Instructor: David LoweWashington, DC$995

July 20 - 24, 2009
8:30 AM - 4:30 PM
Instructor: James BlumeWashington, DC$995

August 24 - 28, 2009
8:30 AM - 4:30 PM
Instructor: David LoweWashington, DC$995

September 21 - 25, 2009
8:30 AM - 4:30 PM
Instructor: David LoweWashington, DC$995

Overview:
This is our premier course for new auditors. Learn the personal and professional attributes necessary to be successful in the government audit environment. Lectures, discussions and exercises provide you with an understanding of the government auditing standards, types of audits, audit evidence, the fundamentals of interviewing, the preparation of audit working papers, and audit findings and their elements. Learn to develop and present audit findings through the use of individual and group exercises that emphasize sufficient qualitative and quantitative evidence and development of the findings for different audiences.

Course materials include the book by Raaum and Morgan, Performance Auditing: A Measurement Approach.

Many topics in this course are also covered in Conducting Performance Audits (AUDT7002G).

CGAP Exam Aid.

Who Should Attend?
Auditors new to governmental auditing. Level: Foundation.
Additional Information:
Distance Education Option: Internal Auditing I: Elementary Aspects of Internal Auditing (AUDT3301C).
Objectives:
  • Explain the requirements for and expectations of a government auditor
  • Describe the legal and regulatory standards that apply to government audits
  • Describe what occurs during each phase of an audit
  • Apply government auditing standards when planning, conducting and reporting the results of your audits
  • Conduct interviews to collect important facts and opinions.
  • Identify appropriate evidence and prepare audit documentation that meet standards and contain all the necessary elements
  • Develop audit findings that address condition, criteria, and cause and effect, that lead to recommendations
  • Communicate and present audit findings to different audiences
  • Identify knowledge and skill areas in which you may wish to pursue future training and continued career development
  • Syllabus:
    Syllabus -- Basic Governmental Auditing, AUDT7001G, Grad. School, USDA

    Agenda

    Module 1: The Auditing Profession and Standards

    Module 2: Mandating Accountability and Performance

    Module 3: Audit Findings

    Module 4: Planning a Performance Audit

    Module 5: Collecting Data (The Field Work Phase)

    Module 6: Interviewing

    Module 7: Communicating Results (The Reporting Phase)

    Module 8: Developing Auditing Skills



    Course Details
    CODE:  AUDT7001G
    TYPE:  Classroom-Day
    LENGTH:  5 Day(s)
    CREDITS:  40 CPE
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