Assessing Controls in Performance Audits

This virtual course will be delivered regionally via Zoom.

Registration is open to insular government professionals.

Explore 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 provided with
numerous public sector case studies and exercises. Assessing risk and controls in
performance audits is now required by the 2018 Yellow Book Standards.

The structure of this course calls for 3-hour daily virtual sessions over a three-day period.
Note that full CPE credit is available only for participants who attend the entire workshop.

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

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.

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].