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Intermediate Performance Auditing and Conducting Performance Audits

Course CategoryAudit

Event calendar iconDecember 02 - 05, 2024

Event time icon10:00 a.m.

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Virtual

This virtual course will be delivered regionally via Zoom.

Registration is open to insular government professionals.

This course is designed for Republic of Palau Office of the Public Auditor.

Course Description

Intermediate Performance Auditing

Description:

Gain the knowledge and skills necessary for a seasoned audit professional performing or supervising complex performance audits. Learn key concepts and decision processes for successfully executing each phase of a performance audit: survey, planning, field work and reporting. Through a progressive case study explore the audit process that challenges you to consider audit alternatives, make critical decisions and examine the outcome of your decisions. Apply techniques used by experienced audit practitioners and supervisors in this hands-on approach to managing audit engagements and ensuring more timely completion of meaningful audits.

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Conducting Performance Audits

Description:

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.

Will learn icon What You Will Learn

Learning Outcomes:

  • Prepare audit programs and plans for each phase of the audit
  • Based on survey work, identify detailed audit issues and core performance aspects having maximum potential for improvement
  • Appraise in field work, the quantity and quality of program products and services (outputs) and the timeliness of their delivery to customers
  • Appraise in field work, the economy and efficiency in producing program products and services and in delivering them to customers
  • Prepare an analysis demonstrating any potential for improvement
  • Develop performance findings and make recommendations for improvement
  • 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, fieldwork 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

Auditors with two to five years of performance auditing experience, as well as new auditors with less than six months of experience in performance auditing.

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].

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December 02 - 05, 2024

10:00 a.m. to 2:00 p.m.

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CPEs - 20 Credit Hours

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Virtual Delivery

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.

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