Description:
To meet Government Auditing Standards, performance audit findings and recommendations must be supported and properly documented by sufficient, appropriate evidence. Learn the types of evidence; the tests that evidence must meet; alternative methods for collecting and documenting each type of evidence, to include use of structured data collection instruments; and the benefits of referencing. Learn how your audit objectives and design strategy affect the evidence required to conduct an audit. This course is part of the Certified Government Auditor (CGA) program, Level 1.
Duration:
2 days
Level:
Foundational
Who Should Attend?
Performance auditors, especially new auditors.
Credits:
16 CPEsLearning Outcomes:
- Identify and apply the Government Auditing Standards that pertain to audit evidence and documentation.
- Describe the tests, types and sources of evidence, how evidence is collected and how it can be documented, to include use of data collection instruments.
- Apply appropriate methods in collecting and recording evidence to assure its reliability.
- Describe the purpose, types and forms, basic principles and information elements of audit documentation.
- Explain reasons and demonstrate methods for indexing, safeguarding and cross-referencing audit documentation.
- Describe responsibilities for supervisory review of audit documentation and the benefits of referencing the audit report to the documentation.
- Plan an audit to identify and obtain sufficient, appropriate evidence that will satisfy the audit’s objectives using a step-by-step process.
Available Sessions:
| Session Code | Start Date | End Date | Location | Tuition | |
|---|---|---|---|---|---|
| Session Code AUDT7011-002 | Start Date May 14, 2025 9:00 AM EST | End Date May 15, 2025 5:00 PM EST | Location Virtual | Tuition $899.00 | |
| Session Code AUDT7011-003 | Start Date Jun 03, 2025 9:00 AM EST | End Date Jun 04, 2025 5:00 PM EST | Location Virtual | Tuition $899.00 | |
| Session Code AUDT7011-004 | Start Date Jun 25, 2025 9:00 AM EST | End Date Jun 26, 2025 5:00 PM EST | Location Virtual | Tuition $899.00 | |
| Session Code AUDT7011-005 | Start Date Jul 08, 2025 9:00 AM EST | End Date Jul 09, 2025 5:00 PM EST | Location Virtual | Tuition $899.00 | |
| Session Code AUDT7011-006 | Start Date Aug 06, 2025 9:00 AM EST | End Date Aug 07, 2025 5:00 PM EST | Location Virtual | Tuition $899.00 | |
| Session Code AUDT7011-007 | Start Date Aug 19, 2025 9:00 AM EST | End Date Aug 20, 2025 5:00 PM EST | Location Virtual | Tuition $899.00 | |
| Session Code AUDT7011-008 | Start Date Sep 03, 2025 9:00 AM EST | End Date Sep 04, 2025 5:00 PM EST | Location Virtual | Tuition $899.00 | |
| Session Code AUDT7011-009 | Start Date Oct 08, 2025 9:00 AM EST | End Date Oct 09, 2025 5:00 PM EST | Location Virtual | Tuition $899.00 | |
| Session Code AUDT7011-010 | Start Date Oct 21, 2025 9:00 AM EST | End Date Oct 22, 2025 5:00 PM EST | Location Virtual | Tuition $899.00 | |
| Session Code AUDT7011-011 | Start Date Nov 05, 2025 9:00 AM EST | End Date Nov 06, 2025 5:00 PM EST | Location Virtual | Tuition $899.00 |
- Module 1 Role of Evidence in Auditing
- Module 2 Evidence Types and Sources
- Module 3 Evidence Tests
- Module 4 Evidence Collection Methods
- Module 5 Assuring Evidence Reliability
- Module 6 Evidence Documentation
- Module 7 Reviewing and Safeguarding Audit Documentation
- Module 8 Case Study: Defining Audit Objectives
- Module 9 Case Study: Planning for Evidence Collection
Other Recommended Courses:
- Interviewing Techniques for Auditors (AUDT7012)
- Developing and Presenting Audit Findings (AUDT7021)
- Analysis Techniques for Auditors (AUDT7900)
- Written Communication for Auditors (AUDT8611)
- Data Analytics: Tool and Techniques (AUDT8913)
- Auditing with Data Analytics (AUDT8100)
- Practical Statistical Sampling for Auditors (AUDT8112)
- Manager's and Auditor's Roles in Assessing Internal Control (AUDT8003)
- Compliance Auditing (AUDT8095)
- Detection and Prevention of Fraud (AUDT8004)
- Introduction to Program Evaluation (PGMT7003)
- Data Collection Methods (PGMT8011)
- Assessing the Reliability of Computer-Processed Data (AUDT8043)
