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Financial and Investigative Auditing

April 20 - 22, 2021

9:00 a.m.

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Financial and Investigative Auditing

calendar icon greyApril 20 - 22, 2021

9:00 a.m.


Course Description Course Description

The course contains a series of connected topics relating to the conduct of financial audits and investigations. The sessions will include interactive lectures, case studies and discussion of current audits to enable participants to best implement course concepts in their audit work.

Financial auditing and controls: getting results from the financial audit — While the main objective of financial audits is to opine on the fairness of the presentation of the financial statements, this work as well as associated work can provide auditors with opportunities to report on matters related to the financial operations in an organization. The review of financial activities in a public sector entity should be done purposefully. This segment of the course will look at the review of financial procedures using a systems / procedure approach as well as addressing an outcome approach.

Will learn icon What You Will Learn

The course will cover the following key areas:

  • management’s responsibility to ensure control activities achieve financial reporting objectives
  • detection of unauthorized use of resources and illegal or unethical acts
  • prevention and detection of fraud.

The instructor will draw connections from international principles of good governance to the financial control frameworks auditors review in order to expand auditors’ opportunities to identify potential improvements in the financial related activities and controls of an organization.

Compliance auditing techniques — Legislators, public officials and other stakeholders expect that audits are conducted to ensure compliance with authoritative requirements. Participants will understand the different kinds of compliance audits, including compliance with regulatory guidelines, contract and grant agreements, conformance with quality requirements, and compliance with established procedures and controls.

Who Should Attend

This course is designed for public audit professionals managing and delivering statutory financial and investigative audits where Yellow Book standards are used. 

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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April 20 - 22, 2021

9:00 a.m. to 12:00 p.m.

CPEs - 9 Credit Hours


Susan Murphy

Martin Ruben

Charlottetown, PEI

Martin Ruben, FCPA, FCGA spent 30 years as a director with the Office of the Auditor General of Canada and 8 years as a director with the Office of the Auditor General of the Cayman Islands before starting his consulting career in 2017.  He is a Chartered Professional Accountant who was conferred the Fellow designation in 2013 for service to his profession. 


Camera 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.