Learn Auditing

Free Audit Resources, Shortcuts, Tutorials, & Guides

Learn the principles of federal auditing, from financial and compliance reviews to performance assessments. Build a strong foundation in GAGAS standards and audit methodologies used across federal agencies.

Audit Resources

Establishing and Operating an Effective Internal Control System for Auditors

Explore the five components, seventeen principles, documentation expectations, and categories of objectives that shape federal internal control environments.
Legislation, Standards, and Guidance for Auditors

Learn how the Integrity Act, GPRA, CFO Act, GAO Green Book, OMB Circular A-123, COSO, and GAGAS shape auditors’ responsibilities for evaluating internal control systems.
Internal Control: Key To Accountability for Auditors

This overview explains stewardship, performance accountability, performance measurement, and the management functions supported by internal control systems.
Major Phases of Performance Audits & Survey Techniques for Assessing Controls

Learn the four major phases of performance audits, survey, planning, fieldwork, and reporting, and explore the methods auditors use to gather information, assess risk, and evaluate internal controls during the survey phase.
Government Standards for Auditing Internal Controls

Learn how GAGAS directs auditors to assess internal controls and information systems controls, determine audit significance, and identify when control testing is necessary.

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Enter the world of government auditing with foundational training in auditing standards, fraud detection, and performance evaluation.

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