# Planning Audit Assignments Course (Self-Paced)

Canonical URL: <https://www.graduateschool.edu/courses/planning-audit-assignments-course-self-paced>

## Overview

Careful planning is the foundation of success in quickly completing quality performance audits. Recognizing that audits are projects, a structured approach is presented for planning performance audits that parallels project management principles. In this approach, you will learn

- A risk method to apply in identifying value-added subjects and issues for audit.
- How to formulate audit objectives that meet standards, make clear what an audit is to accomplish, and provide for obtaining evidence to determine the nature and extent of identified problems.
- How to apply a step-by-step process in selecting the scope of work and methodology for obtaining evidence to answer the audit objectives.
- How to document the audit plan using a design matrix, and Factors to consider in assigning staff to conduct the audit.

## What you'll learn

- Explain the central role of objectives in performance auditing.
- Use risk assessment to identify areas of vulnerability and performance improvement for audit.
- Write objectives that make clear what the audit is to accomplish
- Provide direction for planning and fieldwork, facilitate report writing, and meet auditing standards.
- Apply a step-by-step approach in designing audits to achieve the objectives and use a matrix to document the design.
- Cite factors to consider in determining staff and other resource needs.

## Curriculum

#### Module 1: Introduction

- Review the phases of a performance audit from selection through reporting.
- Clarify the role of performance auditors and typical users/stakeholders.
- Discuss factors that drive audit success or failure and leadership responsibilities.
- Connect project management concepts to planning audit assignments.

#### Module 2: Audit Selection Phase

- Define the audit universe and apply risk-based criteria to choose subjects.
- Differentiate vulnerability, significance, and sensitivity when prioritizing topics.
- Use weighted rating forms to rank candidates and set an annual plan.
- Gather selection data from mandates, requests, prior audits, management, and media.

#### Module 3: Survey Phase

- Explain the survey’s role in confirming issues and shaping audit objectives.
- Plan and run pre-/post-survey “story conferences” to align the team.
- Identify stakeholders, criteria, controls, data availability, and a go/no-go decision.
- Draft a survey plan and matrix to target questions, sources, and timelines.

#### Module 4: Planning Phase—Defining Audit Objectives

- Write precise, answerable objectives that specify subject, performance aspects, and finding elements.
- Select the audit approach (accomplishments, processes/controls, impact, compliance, etc.).
- Use subobjectives to identify data needs and to fully define condition, effect, and cause.
- Document the plan in a design matrix for approval and execution.

#### Module 5: Planning Phase—Selecting Scope and Methodology

- Translate objectives into scope boundaries (time, universe, locations, transactions).
- Choose data sources and collection/analysis methods that yield sufficient, appropriate evidence.
- Balance design against constraints (time, cost, staff expertise) and test the plan.
- Record design strategy, breadth of coverage, and limitations in the matrix.

#### Module 6: Determining Staff and Other Resource Needs

- Estimate skills, hours, budgets, and scheduling to support the planned methodology.
- Assign roles, milestones, and communication routines for effective project control.
- Incorporate quality control, supervision, and review touchpoints.

#### Module 7: Planning—The Practice Application

- Apply the full planning process in a case setting using templates and matrices.
- Refine objectives, scope, and methods based on feasibility and stakeholder needs.
- Produce a cohesive, management-approved audit plan ready for fieldwork.

## Pricing

**Tuition:** $1049