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Audit Evidence and Documentation

Course Category Audit

September 10, 2026

7:00 a.m.

Change

On-Site

This course will be delivered on-site in FSM National Government.

Registration is open to insular government professionals.

Course Description

To meet Government Auditing Standards, performance audit findings and recommendations must be supported and properly documented by sufficient, appropriate evidence. Learn the types of evidence; the tests that evidence must meet; alternative methods for collecting and documenting each type of evidence, to include the use of structured data collection instruments; and the benefits of referencing. Learn how your audit objectives and design strategy affect the evidence required to conduct an audit. Course material is aligned with the 2024 revision of Government Auditing Standards (Yellow Book).

What You Will Learn

Identify and apply the Government Auditing Standards (commonly called GAGAS or the Yellow Book) that pertain to audit evidence and documentation.
Describe the tests, types, and sources of evidence, how evidence is collected, and how it can be documented, to include the use of data collection instruments.
Apply appropriate methods in collecting and recording evidence to assure its reliability.
Describe the purpose, types and forms, basic principles, and information elements of audit documentation.

Who Should Attend

All auditors and oversight professionals interested in the stages and phases of government audits and the audit process.

NEXT SESSION

DAYS

HOURS

MINS

SECONDS

September 10, 2026

7:00 a.m. to 4:00 p.m.

Change

CPEs - 8 Credit Hours

On-Site, FSM National Government

TBD, FSM National Government

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.