# The Governmental Audit: From Planning to Reporting Course (Self-Paced)

Canonical URL: <https://www.graduateschool.edu/courses/the-governmental-audit-from-planning-to-reporting-course-self-paced>

## Overview

If you have been assigned to only portions of a performance audit and need an overall perspective of the process, this course is for you. Improve your knowledge and skills related to all phases of the performance audit and the evaluation of results. By working on a case study throughout the course, you'll experience a complete audit, including preparing an audit justification, planning and conducting a survey, planning the audit, and preparing a report.

## What you'll learn

- Plan for and manage audit assignments.
- Identify types of evidence used by auditors and evaluate their quality.
- Survey, review, and comment on the adequacy of controls and of results.
- Organize and utilize your audit documentation more effectively.
- Implement the audit plan using the necessary tasks, and understand staff responsibilities.
- Assemble a findings-based audit report that will obtain and maintain interest.
- Formulate value-added recommendations and obtain acceptance.

## Curriculum

#### Module 1: Types of Audits

- Understand key federal legislation affecting government audits.
- Differentiate between financial, performance, and attestation audits.
- Explore the roles of auditors and audit organizations.
- Discuss nonaudit services and the principle of auditor independence.
- Examine accountability and the auditor's role in enhancing public trust.

#### Module 2: Internal Control

- Define internal control and its significance in government audits.
- Learn about GAO’s Green Book (per 2025 revision) and its five components and 17 principles.
- Explore risk assessment, control activities, and monitoring practices.
- Discuss the relationship between controls and organizational processes.

#### Module 3: Audit Findings and Evidence

- Distinguish between traditional and impact audit findings.
- Understand the structure and elements of a finding: criteria, condition, cause, and effect.
- Identify various types and sources of audit evidence.
- Learn the standards for sufficient and appropriate evidence.

#### Module 4: Conducting an Audit Survey

- Outline the phases of performance audits and the purpose of the survey phase.
- Learn to gather background, operational, and control-related information.
- Use story conferences and survey planning techniques effectively.
- Identify potential issues and audit objectives through data collection.

#### Module 5: Case Study Part I—Preparing a Survey Plan

- Apply survey techniques to a real-world audit scenario at a research center.
- Analyze documentation and stakeholder input to define key audit issues.
- Develop preliminary audit objectives and data collection strategies.

#### Module 6: Planning the Audit

- Learn about the five steps of audit planning from objective setting to audit plan preparation.
- Assess risk of fraud, compliance violations, and internal control weaknesses.
- Develop audit objectives and select appropriate scope and methodology.

#### Module 7: Case Study Part II—Preparing an Audit Plan

- Analyze survey findings to define audit conditions, criteria, effects, and causes.
- Create structured audit plans based on case study results.
- Determine further audit work required for complete findings.

#### Module 8: Implementing the Plan and Reporting the Audit Results

- Understand supervisory responsibilities during audit execution.
- Link findings to objectives using standard finding elements.
- Learn techniques for structuring, outlining, and writing audit reports.
- Use visual aids and clear writing principles to enhance report quality.

#### Module 9: Case Study Part III—Reporting the Audit Results

- Review final audit findings and formulate actionable recommendations.
- Conduct report conferences and stakeholder debriefings.
- Summarize audit results, root causes, and best practices in communication.

## Pricing

**Tuition:** $1199