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Conducting Performance Audits

Course Category Audit

March 10 - 11, 2026

5:00 a.m.

Change

On-Site

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

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

Course 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.

What You Will Learn

Learning Outcomes:

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

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.

NEXT SESSION

DAYS

HOURS

MINS

SECONDS

March 10 - 11, 2026

5:00 a.m. to 1:00 p.m.

Change

CPEs - 16 Credit Hours

On-Site, American Samoa

Territorial Audit Office, American Samoa

This course has been delivered

Instructor

Drummond Kahn

Portland, Oregon

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.

Photo Gallery

Photos from recent activities hosted by the Pacific and Virgin Islands Training Initiatives (PITI-VITI) in support of conferences, training and leadership development, are available below.