Conducting Performance Audits

This course will be delivered on-site in Guam. (Vaccination Required)

Registration for this course is invitation-only. Please email us for additional details.

This course is available to staff of the Guam and CNMI public audit offices, by invitation only.

Gain a strong foundation in the theory, principles, and methodology for conducting performance audits in accordance with the Government Auditing Standards. Focus exclusively on the knowledge and skills needed for performance auditing: the expectations of public sector auditors; the purposes and types of performance audits; the role of audit objectives; risk and individual control assessment; the types and tests of audit evidence; methods of evidence collection and documentation; and the types and elements of performance audit findings and applicable elements of those findings. Practice audit techniques and developing audit findings through a series of public sector case-study exercises.

What You Will Learn

Learning outcomes include:

• Describe the phases of a performance audit and the product of each phase
• Apply techniques for conducting the survey phase
• Formulate objectives that articulate what the audit should accomplish and provide guidance for planning, field work and reporting
• Apply a step-by-step process in planning to achieve an audit's objectives and use a matrix to document those plans
• Apply alternative methods for collecting and documenting, and for assuring the reliability of the different types of evidence
• Demonstrate a working knowledge of findings development and performance audit reporting

Who Should Attend

New auditors with less than six months of performance auditing experience.

Health & Safety Protocols

For all on-site training in the insular areas, the Graduate School USA's Pacific and Virgin Islands Training Initiatives (PITI-VITI) works closely with local training hosts to ensure that participants, instructors, and training support staff enjoy a safe learning experience. Please note the following:

• Full details of PITI-VITI's health and safety guidelines are available here.
• Local health and safety guidelines for the government of Guam, which will be hosting this training, is available at http://dphss.guam.gov/covid-19/.
• Please contact PITI-VITI Admin at [email protected] with any questions or concerns.

Tuition Fees

With funding support from the United States Department of the Interior, Office of Insular Affairs, courses are available free of charge for government accountability professionals within the insular areas. The course fee is waived and there is no cost to register and attend, Professionals who do not meet the above criteria, please contact [email protected].