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Assessing Controls in Performance Audits

Course CategoryAudit

Event calendar iconJanuary 26, 2023

Event time icon5:30 a.m.

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This course will be delivered on-site in American Samoa.

Registration is open to insular government professionals.

This course is limited to public sector professionals working for the American Samoa Government. Auditors should enroll in both the Assessing Controls for Government Employees course on January 24, 2023 and the Assessing Controls in Performance Audits course on Janaury 25, 2023.

Course Description

Building on the content covered in the Assessing Controls for Government Employee course, continue exploring the relationship of controls to risk and to processes and systems, the prerequisites for good controls, and techniques for assessing the design and implementation of controls. Become proficient recognizing potential risks and in preparing clear objectives that define what your audit will accomplish using a step-by-step process for planning an audit of controls, the relationship of control weaknesses to the elements of a finding and incorporating findings into audit reports. Simulated real-world practice is provided through numerous public sector case studies and exercises. Assessing risks and controls in performance audits is now required by the 2018 Yellow Book Standards.

The structure of this course is a full day in-person session. Note that participants must have completed the Assessing Controls for Government Employees course in order to enroll in the Assessing Controls in Performance Audits course. 

Will learn icon What You Will Learn

After successful completion of this workshop, participants will:

  1. Recognize what internal controls are and their uses.
  2. Apply the revised Government Auditing Standards guidance for considering controls in
    planning an audit.
  3. Integrate an assessment of controls in the survey phase.
  4. Plan an audit to assess controls, including development of objectives and selection of
    the scope and methodology to achieve objectives.
  5. Document internal control assessments.
  6. Develop and report findings on control deficiencies

Who Should Attend

Finance professionals and auditors who want to learn, or refresh their knowledge of, a step-by-step process for assessing controls in performance audits and incorporating findings into audit reports.

Health Icon 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 American Samoa, which will be hosting this training, is available at
  • Please contact PITI-VITI Admin at [email protected] with any questions or concerns.

Info icon 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].










January 26, 2023

5:30 a.m. to 1:30 p.m.


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CPEs - 8 Credit Hours

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On-Site, American Samoa

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Rex H Lee Auditorium, American Samoa

moderator iconInstructor

Drummond Kahn

Drummond Kahn

Portland, OR

Drummond Kahn serves on the faculty of the Graduate School USA, training auditors and financial managers in the U.S. and overseas.  Since 1990, Mr. Kahn served in federal, state, and local government auditing positions.