iCatalog

Description

Course 1269, Working Paper Documentation provides an overview of DCAA audit working paper documentation requirements.

Click here to view the course description in the DCAI Catalog of Courses

Objectives

Upon completion, the student will be able to:

Identify the working paper documentation requirements of GAGAS/CAM;

Identify the types of working papers, their organization and structure, and the importance of using APPS in completion of those working papers;

Identify the required elements in completing Working Paper B-2;

Identify Agency requirements and formats for indexing and referencing audit working papers, audit programs, and reports;

Identify responsibilities, procedures, and tools for documenting supervisory review throughout the audit process;

Identify guidance for treatment of superseded and extraneous working papers that do not support the final report conclusion(s);

Identify documentation and archiving requirements for additional/supplemental audit effort when the report has already been issued.

Target Attendees

All auditors

Prerequisite(s)

None

Predecessor Course(s) (Acceptable as a substitute for this course until the acceptance date specified below.)

Predecessor	Predecessor Course Title	PDS Code	Accepted Until
None	None	None	None

Course Length

Approximately 3.5 hours

Additional Course Information

Delivery Mode	0
Equivalent Courses	N/A
ACE Recommended Credits	N/A
PDS Code
Additional Public Information	N/A

Continuing Education Units	0
Continuous Learning Points	0
Reservist Retirement Points	0
Historical Allocations	Mouse Over for Past CEU/CLPs

Notes

Technical requirements for this course.

This is a DCAI Self-Study Course

4 CPE (CPE credit currently only available to DCAA employees)