Assessing Controls in Performance Audits (AUDT8021)

Graduate School USA | Assessing Controls in Performance Audits

Assessing Controls in Performance Audits


Explore the relationship of controls to risk and to processes and systems, the prerequisites for good controls, and techniques for assessing the design and implementation of controls. Become proficient recognizing potential risks and in preparing clear objectives that define what your audit will accomplish using a step-by-step process for planning an audit of controls, the relationship of control weaknesses to the elements of a finding and incorporating findings into audit reports. Simulated real-word practice is provided through numerous public sector case studies and exercises. Assessing risks and controls in performance audits is now required by the 2018 Yellow Book Standards.

Who Should Attend?

Auditors who want to learn, or refresh their knowledge of, a step-by-step process for assessing controls in performance audits and incorporating findings into audit reports.




16.0 CPE's

Class Type:

This course is currently being offered in the following training modalities:

Learning Outcomes:

  • Recognize what internal controls are and their uses
  • Apply the Government Auditing Standards guidance for considering controls in planning an audit
  • Integrate an assessment of controls in the survey phase
  • Plan an audit to assess controls, including development of objectives and selection of the scope and methodology to achieve objectives
  • Document internal controls
  • Develop and report findings on control deficiencies

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Course Outline

Module 1:

  • Importance of Internal Controls

Module 2:

  • Government Standards for Implementing and Auditing Controls

Module 3:

  • Integrating Assessment of Controls in the Survey Phase

Module 4:

  • Planning Audits to Assess Controls

Module 5:

  • Documenting Controls

Module 6:

  • Reporting Controls Findings

Module 7:

  • Case Exercise

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