Accepted practice in performance auditing is to begin an audit with objectives based on user needs and to develop a report that answers those objectives. This course is grounded on the concept that using audit objectives as the logical, integrated basis for planning through reporting helps you organize your message and write reports that succinctly communicate the audit results. In practice exercises, write audit objectives that, when answered, will tell audit results as a story. In a case exercise, use a report conference to reach an agreement on the message before writing, organize the report message to answer the audit objectives, and write a finding synopsis.
Students should be familiar with the concepts of audit planning and objectives, as well as basic audit methodologies. Experience in analyzing data, writing clear findings, and structuring reports for diverse audiences is also beneficial.
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