# Assessing the Reliability of Computer-Processed Data Course Canonical URL: ## Overview Develop the necessary skills to evaluate the reliability of computer-processed data regardless of the environment in which it is generated and/or processed. Learn some of the more common techniques used by auditors to assess system controls, reliability, and the processes employed to accomplish the assessments. Practice with GAO planning and documentation worksheets used in real assessments. ## What you'll learn - Define the professional standards, policies, and guidelines governing audit activity related to data processing and data reliability. - Define and discuss the concept of, and responsibility for, data reliability assessments. - Discuss the framework for conducting a data reliability assessment and presenting the appropriate disclosure in the audit report. - Review a structured approach for performing and documenting the data reliability assessment process. ## Curriculum #### Module 1: Government Audit Standards, Policies, and Guidelines - Review GAO Government Auditing Standards (Yellow Book) requirements for sufficient, appropriate evidence and overall assessment of evidence. - Understand when and how to evaluate information systems (general, application, and user) controls that affect data reliability. - Apply guidance on using the work of others and specialists, and documenting qualifications, scope, and quality. - Identify required report content (objectives, scope, methodology) and how to disclose limitations and uncertainties. #### Module 2: Data Reliability Considerations - Define data reliability (completeness, accuracy, validity, and consistency) and why it matters for audit findings. - Recognize common forms of computer-processed data (extracts, enterprise systems, spreadsheets, surveys) and typical reliability issues. - Use CAATs (e.g., ACL, IDEA) and three audit methodologies — auditing with, through, and around the computer — to evaluate data. - Understand common problems (incomplete, untimely, incorrect, or incompatible data) and their causes. #### Module 3: Overall Framework for Assessments - Decide whether a data reliability assessment is needed based on planned use and risk. - Scope the extent of assessment using expected importance, corroborating evidence, and risk of using the data. - Focus effort on portions of data relevant to audit objectives; consider leveraging information/system control reviews when efficient. - Follow the framework stages: determine need and plan, conduct work, make the determination, and include appropriate report language. #### Module 4: Planning and Performing the Assessment - Initiate reliability work early; determine timing, level of detail (record- vs. summary-level), and documentation needs. - Collect existing information: interview knowledgeable officials; obtain data dictionaries, system docs, and prior reviews. - Test data (counts, missing values, duplicates, ranges, identifiers, dates, relationships) and, when needed, trace to/from source documents. - Document plans, procedures, results, and conclusions clearly, using provided planning and summary worksheets. #### Module 5: Documenting and Reporting Assessment Results - Synthesize testing and control information into an overall reliability determination tied to audit objectives. - Disclose limitations/uncertainties, describe data sources and methods, and explain population, period, and sampling as applicable. - Tailor report wording so users can reasonably interpret findings without being misled; describe any constraints on scope or access. - Determine whether data are sufficiently reliable, not sufficiently reliable, or of undetermined reliability, and understand the course of action for each outcome. #### Module 6: Structured Approach for Assessing Reliability of Data - Apply a structured five-phase approach — from determining audit procedures and obtaining data through extraction, verification, and reliability testing — aligned with GAO’s ADR guidance. - Leverage existing information, involve stakeholders, and perform only the work necessary to conclude “use or not.” - Use standardized tools (planning templates, documentation requests, and example data tests) to streamline assessments. #### Module 7: Case Study - Apply skills to a federal personnel/payroll case study: develop data reliability assessment steps (Part I) and draft appropriate audit report language (Part II). - Practice documenting decisions, communicating limitations, and drafting appropriate report language. - Evaluate three reporting scenarios with varying data reliability outcomes and draft methodology language for each. ## Schedule - Jun 23, 2026 – Jun 24, 2026 — Live Online - Aug 26, 2026 – Aug 27, 2026 — Live Online - Oct 15, 2026 – Oct 16, 2026 — Live Online ## Instructors ### Mark Gebicke — Instructor Mark E. Gebicke is an accomplished consultant and instructor with over 50 years of experience in auditing, leadership, and federal program evaluation. A retired Senior Executive from the U.S. Government Accountability Office (GAO), Mark spent two decades in GAO's Senior Executive Service, where he led performance reviews and provided congressional testimony on critical issues for agencies such as NASA, the Department of Defense, and the Department of Justice. His expertise spans personnel, readiness, logistics, budget, operations, anti-terrorism, and weapon systems, as well as performance reviews for agencies like the Federal Reserve, U.S. Postal Service, and Department of Energy. In addition to his auditing and consulting work, Mark has been a dedicated instructor at Graduate School USA since 2008. He draws on his extensive experience to teach courses on auditing techniques, leadership, and project management. During his tenure at GAO, he also developed and implemented the agency's Professional Development Program, managing over 200 new staff annually and mentoring Senior Executive Service candidates. Mark holds a Bachelor of Science in Business from High Point University and a Master of Science in Governmental Administration from George Washington University, and he has received numerous awards for his contributions to both GAO and Graduate School USA. ### Penny Popps — Instructor Penny N. Popps is an exceptional leader with 20+ years of private and public sector experience and expertise in the field of accounting, audit, compliance, risk management, fraud, and internal controls. She is the recipient of multiple public service, appreciation, recognition, and performance awards. And she’s currently devoted to teaching Financial Management courses at Graduate School USA as an Instructor. During her almost 15 years as a Federal Government Public Servant, she had many pivotal transformational leadership roles including being the 1st Fraud Risk Manager at the U.S. Small Business Administration (SBA) where she successfully helped to mature its Fraud Risk Management Program. She has a B.B.A in Accounting from the University of Texas at Arlington, Master of Business Administration (MBA) from Texas Woman’s University, Advanced Technical Certificate in Professional Accountancy from Dallas College, Certified Fraud Examiner (CFE), Certified Internal Controls Auditor (CICA), and the Department of Defense (DOD) Financial Management Certifications along with an ICF Associate Certified Coach (ACC) Certification. Prior to SBA, she had a career at HUD that spans over six years managing projects that ensured the successful and efficient delivery of affordable, safe, and decent housing to U.S. citizens along with safeguarding HUD's programs from fraud, waste, and abuse. While at HUD she led multiple audit teams in the execution of complex quality control reviews of independent public accounting firms (Single Audits), CIGIE reviews, financial assessments, staffing studies, annual OMB A-123 risk assessment reviews for the Accountability, Integrity, & Risk (AIR) Program, etc. During her Federal Government career, she also was the Branch Chief of Financial Reporting at the DHS ICE OCFO, Office of FM-Financial Service Center. She oversaw the operations of both the Payroll and Fund Balance with Treasury Units for all DHS ICE components which processed approximately $5.2B in payroll transactions and reconciled $10.1B in cash transactions, achieving improved optimization of FM. For many years, she also successfully led and supervised audit teams at the Defense Contract Audit Agency (DCAA) in which she recovered millions in questioned costs owed from contractors. And within state government, she recovered millions of sales and use tax dollars owed to the Texas State Comptroller of Public Accounts as she led various audits. All of her efforts ensured that taxpayer dollars were being utilized reasonably and efficiently. Popps’ many years of experience in the private sector included helping to build successful internal audit divisions at major corporations such as Essilor Group and Fossil Group. During her career, she continues to gain expertise and knowledge while paying it forward by mentoring, coaching, and training those new to the accounting, audit, compliance, risk management, fraud, and internal controls industries. Popps is very passionate about all her philanthropy and volunteer efforts, especially with Alpha Kappa Alpha Sorority, Inc. and the Junior League of Washington. It’s her mission to continue to provide service to all mankind during her career, in retirement, and throughout her life. She currently resides in Alexandria, VA and spends her leisure time reading. ### Lyndon S. Remias — Instructor Lyndon Remias is a trailblazer in the field of government auditing, known for his integrity, leadership, and commitment to public accountability. With over 28 years of experience spanning public, private, and governmental sectors, Lyndon has built a reputation as a trusted expert in financial oversight and risk management. He holds multiple professional certifications, including Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Government Auditing Professional (CGAP), and Certification in Risk Management Assurance (CRMA)—credentials that reflect both his technical mastery and dedication to excellence. Lyndon’s career includes impactful roles at organizations such as the City of Virginia Beach, Amerigroup Corporation, Eastern Virginia Medical School, NEXCOM, Auditor of Public Accounts, and KPMG, where he honed his skills in operational auditing, compliance, and performance evaluation. His leadership extended into public service when he was elected to the Virginia Beach School Board, demonstrating his commitment to community engagement and education. A passionate educator and thought leader, Lyndon has served as a seminar instructor for the Graduate School and the Institute of Internal Auditors (IIA), earning recognition as a Distinguished Instructor for his engaging delivery and deep subject matter expertise. He has presented at numerous professional conferences and has held key leadership positions within the IIA and the Virginia Local Government Auditors Association (VLGAA), including serving as President of both organizations. Currently, Lyndon contributes to the profession as a peer review team leader for the Association of Local Government Auditors (ALGA), helping ensure audit quality and ethical standards across the country. A proud graduate of Old Dominion University, Lyndon earned a Bachelor of Science in Business Administration with a major in Accounting. In 2013, he was honored with the Lifetime Achievement Award from ODU’s Accounting Department for his outstanding contributions to the profession and the university. ### James T. Campbell — Instructor James T. Campbell is a subject matter expert in federal financial management with more than a decade of experience developing and teaching budgeting, accounting, auditing, and internal control courses at Graduate School USA. His background includes extensive federal management consulting and audit work as a Senior Principal Consultant with PricewaterhouseCoopers LLP and IBM Consulting Services, as well as a long career providing independent audit and review services with the U.S. Government Accountability Office. At Graduate School USA, James Campbell leads classes on internal control requirements, performance auditing, federal accounting, financial statements, analysis techniques, and budgeting. He has also served as lead SME for the design of several open-enrollment courses focused on decision support and analytical skills. He holds a B.S. in Accounting from East Tennessee State University, an M.P.A. from Georgia State University, and is an active member of the AICPA and the Association of Government Accountants. ### Angelo Capolupo — Instructor Angelo M. Capolupo is a retired U.S. Army Colonel with over 38 years of military service and more than four decades of federal financial management experience. He is a Certified Public Accountant (CPA) and Certified Defense Financial Manager (CDFM), with a Master’s degree in Accounting from Rider University and a Master’s in Strategic Studies from the U.S. Army War College. Throughout his career, Angelo has held senior financial leadership roles, including Comptroller and Chief Financial Officer for the New Jersey Army & Air National Guard, as well as CFO for the New Jersey Department of Military & Veterans Affairs. His expertise spans federal budgeting, accounting, auditing, internal controls, payroll, grants management, and federal appropriations law. Notably, he established centralized funding and accounting operations supporting over $1.7 billion in wartime funding during deployments to Iraq, Bosnia, and Germany. Angelo has taught federal financial management to audiences ranging from entry-level staff to senior executives and continues to bring real-world experience into the classroom. He joined the GSUSA instructor team in early 2024 and is committed to helping students understand federal financial practices through practical examples and historical context. ## Pricing **Tuition:** $1049