# Auditing with Data Analytics Course Canonical URL: ## Overview This course is designed for federal employees who want to strengthen their ability to use data analytics in audit work. You will learn how to assess whether data are valid, reliable, and fit for the audit objective, while working within applicable federal requirements and GAO standards, including the Yellow Book and Gray Book. The course covers core audit data skills such as evaluating data integrity, cleaning and organizing data in Excel, using descriptive statistics and graphs, identifying outliers and other anomalies, and interpreting analytical results in a way that supports sound audit judgment. It is grounded in the practical realities of government auditing, with a strong emphasis on documenting reasonable assurance and making defensible reliability determinations. Throughout the course, students apply these concepts through hands-on analysis and case-based exercises that reflect common audit scenarios. Topics include duplicate transactions, vendor and purchase card analysis, date comparisons, Benford’s Law, correlation, sampling, and the use of geographic or GPS-related data to identify unusual patterns or relationships. The course also introduces commonly used tools and approaches for audit analytics, with particular emphasis on Excel-based techniques for data testing, filtering, grouping, visualization, and risk-focused analysis. By the end of the course, federal employees will be better prepared to turn raw audit data into meaningful evidence, identify areas of concern more efficiently, and support oversight responsibilities with stronger, more informed analysis. ## What you'll learn - Establish and document the critical “reasonable assurance” that audit data are what they say they are and can be used to service the audit objective. - Know and comply with applicable federal law and agency rules and regulations. - Satisfy Government Accountability Office (GAO) standards for data validity, reliability, and integrity, particularly those in the Yellow Book and the Gray Book. - Address common data issues and anomalies in an appropriate way. - Summarize data to create useful information and easily describe data to others. - Demonstrate how to do a data integrity risk and reliability assessment. - Design a Data Integrity Audit Program. - Discuss and interpret Benford Tools. - Use GPS data to find abnormal geographic relationships. ## Prerequisites Students must complete [Analysis Techniques for Auditors](https://www.graduateschool.edu/courses/analysis-techniques-for-auditors) (AUDT7900) before enrolling in this course, or have equivalent knowledge. ## Curriculum #### Module 1: Consideration of Data Validity, Reliability, and Integrity Under Generally Accepted Government Auditing Standards (GAGAS) - Describe the importance of data validity, reliability, and integrity when conducting audits and attestation engagements under GAGAS. - Identify the four types of evidence discussed in the Yellow Book and their order of general credibility. - Examine the requirements for evidence to be sufficient, competent, relevant, valid, and reliable under GAGAS. - Define validity and reliability as used by GAGAS. - Discuss the importance of data integrity in auditing. - Analyze standards for data assessment and the framework for data reliability assessments. - Describe the process of assessing data reliability and the possible determinations that can be made. #### Module 2: Basic Data Integrity Procedures - Describe the three primary types of data integrity: entity integrity, referential integrity, and domain integrity. - Perform basic data integrity procedures in Excel, including inserting a counter, qualifying data import, and activating data analysis tools. - Use Excel functions to clean, trim, and format data. - Perform data grouping and filtering using Excel tools such as Pivot Tables. - Examine the limitations and features of Excel, including formulas, operators, and references. #### Module 3: Descriptive Statistics - Analyze the concept of descriptive statistics and its importance in auditing. - Differentiate between population parameters and sample statistics. - Describe the difference between attributes and variables and their respective values. - Construct frequency distributions and graphs. - Calculate measures of central tendency, dispersion, skew, and kurtosis. - Use Excel’s Data Analysis ToolPak. - Apply descriptive statistics in auditing and data analysis. #### Module 4: Graphs - Analyze the importance of graphs in descriptive statistics and their use in visually summarizing relationships between variables. - Identify different types of graphs and when to use them. - Examine the advantages and disadvantages of different graph types. - Recognize how graphs can be manipulated to create false impressions and how to avoid such deceptions. - Create and interpret graphs accurately and effectively. #### Module 5: Outliers and Their Disposition - Analyze the impact of outliers on data analysis. - Identify outliers using statistical methods such as Z-score, median, and fences methodology. - Describe options for dealing with outliers and their impact on data analysis. - Discuss the use of outliers in fraud detection and the determination of materiality thresholds. - Apply these concepts to real-world scenarios using Excel-based exercises. #### Module 6: Other Anomalies - Describe Benford’s Law and its application in data analysis. - Identify the conditions required for Benford’s Law to hold true. - Analyze the objectives of Benford Analysis and how it can identify abnormal recurrences and digit patterns. - Outline the limitations of Benford Analysis and the importance of using it alongside other data mining techniques. - Examine geographic outliers and how to identify potentially anomalous or inappropriate spatial relationships. - Apply Benford Analysis to a data set using the provided Excel tool. #### Module 7: Correlation - Examine the general principles of correlation and its measures. - Differentiate between Pearson and Spearman Rank Correlation Coefficients. - Interpret the strength and direction of the correlation coefficient. - Describe the limitations of correlation and its inability to determine causation. - Use correlation as an audit scoping tool. - Discuss the impact of sample size on correlation. - Construct a correlation matrix using Excel. - Analyze the importance of selecting appropriate data for correlation analysis. - Apply the principle that correlation does not equal causation. ## Schedule - Jul 13, 2026 – Jul 15, 2026 — Live Online - Aug 31, 2026 – Sep 2, 2026 — Live Online - Sep 14, 2026 – Sep 16, 2026 — Live Online - Oct 28, 2026 – Oct 30, 2026 — Live Online - Dec 7, 2026 – Dec 9, 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:** $1199