Conducting Performance Audits

This virtual course will be delivered regionally via Zoom.

Registration is open to insular government professionals.

This course is available to staff of the American Samoa Government Territorial Audit Office, 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

This course is designed for staff and management of American Samoa’s Territorial Audit Office and examples are tailored to the audit environment. It will be of interest to experienced and new auditors, and reflects an accelerated version of this 24-hour course.

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].