# Developing and Presenting Audit Findings Course (Self-Paced)

Canonical URL: <https://www.graduateschool.edu/courses/developing-and-presenting-audit-findings-course-self-paced>

## Overview

A key challenge in reporting the results of performance audits is to formulate the report message from the audit data. An additional challenge is to then compile and sequence the audit facts to support that message. Using alternative methods, gain hands-on practice in marshaling the evidence from your audit into findings that answer the audit objectives and present the details in an understandable and convincing manner. Using case exercises, learn to develop findings for compliance, process and control, accomplishment, and impact audits. Students will present a finding developed during an integrated case study.

## What you'll learn

- Explain the central role of effective audit objectives in finding development.
- Define the role of performance aspects in audit findings.
- Describe two finding paradigms used in performance auditing and the elements they contain.
- Outline a finding and prepare a synopsis summarizing the audit results in response to the audit objectives.
- Develop and present audit findings, related conclusions, and recommendations.
- Apply the Government Auditing Standards in the development of audit findings.

## Curriculum

#### Module 1: Findings are the Foundation

- Understand the purpose of audit findings in performance auditing
- Identify elements of a traditional audit finding: criteria, condition, cause, and effect
- Explore how findings form the foundation of audit reports and recommendations

#### Module 2: What Contributes to Developing an Audit Finding?

- Learn how findings are developed from planning through reporting
- Connect audit objectives with performance aspects and finding elements
- Recognize how user needs shape audit objectives and findings

#### Module 3: Developing Traditional Audit Findings

- Distinguish among classic, normative, and descriptive findings
- Recognize situations when fewer than four finding elements are appropriate
- Explore compliance findings and audit reporting against authoritative criteria

#### Module 4: Developing Accomplishment and Process Findings

- Understand audit approaches for outputs, outcomes, and resources
- Define performance aspects like efficiency, quality, timeliness, and cost
- Differentiate between process and accomplishment findings and their criteria

#### Module 5: Presenting Audit Findings

- Use Yellow Book standards for audit reporting content and form
- Outline audit findings using structured templates and synopses
- Craft effective written and oral presentations of audit results

#### Module 6: Developing Impact Findings

- Apply cause-effect models to measure program impacts
- Use designs like Before and After, Interrupted Time Series, and Comparison Groups
- Develop cost-benefit findings based on performance improvement metrics

## Pricing

**Tuition:** $1049