Audit Evidence and Documentation Course (Self-Paced)
IDAUDT7011SP

Module 1: Role of Evidence in Auditing

• Explain the bedrock role of evidence in achieving the purpose of performance auditing.
• Distinguish three approaches for doing performance audits.
• Define a finding, and the elements of two finding frameworks.

Module 2: Evidence Types and Sources

• Distinguish the types of evidence and explain their relevance to auditors.
• Describe the strengths and weaknesses of each type of evidence.
• Cite the generic sources for each type of evidence.

Module 3: Evidence Tests

• Describe the tests that evidence must meet.
• Describe a basis for judging that evidence meets those tests, particularly as the tests relate to evidence supporting each finding element.
• Determine if the tests are met for evidence in case study scenarios.

Module 4: Evidence Collection Methods

• Describe common methods for collecting and recording each type of evidence.
• Explain the purpose of data collection instruments and describe how such instruments are constructed to obtain physical, documentary, and testimonial evidence.

Module 5: Assuring Evidence Reliability

• Use methods in collecting and recording evidence that will assure the reliability of that evidence.
• Describe and apply logical methods for testing the reliability of systems data obtained from the auditee, testimonial data, and analytical evidence.

Module 6: Evidence Documentation

• Cite the standard for preparation of audit documentation.
• Describe the purpose, content, information elements, and preparation principles of audit documentation.
• Index and cross-reference audit documentation using one of several methods.
• Explain the purpose of referencing the audit report.
• Prepare audit documentation that follows generally accepted preparation principles and includes the requisite information elements.

Module 7: Reviewing and Safeguarding Audit Documentation

• Describe the responsibilities for supervising the conduct of audit work.
• Explain the responsibilities for supervisory review of audit documentation.
• Identify critical practices for the safeguarding of audit documentation.
• Identify special practices for the safeguarding and handling of electronic and classified audit documentation.

Module 8: Case Study: Defining Audit Objectives

• Describe the phases in performance auditing.
• Explain the potential purposes of the survey phase.
• Explain the role of objectives in the planning phase.
• Define objectives for a case study.

Module 9: Case Study: Planning for Evidence Collection

• List the tasks in planning an audit to collect evidence that will achieve the audit’s objectives.
• Describe how to document the design using a design matrix.