Conducting Performance Audits (AUDT7002)

Conducting Performance Audits

Conducting Performance Audits


Gain a strong foundation in the theory, principles, and methodology for conducting performance audits in accordance with the Government Auditing Standards. Focus exclusively on the knowledge and skills needed for performance auditing: the expectations of public sector auditors; the purposes and types of performance audits; the role of audit objectives; risk and individual control assessment; the types and tests of audit evidence; methods of evidence collection and documentation; and the types and elements of performance audit findings and applicable elements of those findings. Practice audit techniques and developing audit findings through a series of public sector case-study exercises.

Who Should Attend?

New auditors with less than six months of performance auditing experience. Anyone who has attended Basic Governmental Auditing (AUDT7001G) should not attend this course because the topics covered in this course are also included in Basic Governmental Auditing (AUDT7001A).




24.0 CPE'S

Class Type:

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

Learning Outcomes:

  • Describe the phases of a performance audit and the product of each phase

  • Apply techniques for conducting the survey phase

  • Formulate objectives that articulate what the audit should accomplish and provide guidance for planning, fieldwork and reporting

  • Apply a step-by-step process in planning to achieve an audit's objectives and use a matrix to document those plans

  • Apply alternative methods for collecting and documenting, and for assuring the reliability of the different types of evidence

  • Demonstrate a working knowledge of findings development and performance audit reporting

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Module 1: Purpose of Performance Auditing

Module 2: Ethical Principles and General Standards

Module 3: Audit Findings

Module 4: Evidence Test, Types and Sources

Module 5: Conducting the Audit Survey

Module 6: Planning: Defining Audit Objectives

Module 7: Planning: Selecting Scope and Methodology

Module 8: Field Work: Audit Documentation

Module 9: Audit Reporting

Module 10: Reinforcement of Learning Points

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