Instructor

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.

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Gain a strong foundation in the theory, principles, and methodology for conducting performance audits in accordance with the Government Auditing Standards.

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An in-depth review and update on the 2018 revision of Government Auditing Standards, plus a
brief history on the development of the standards.

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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.

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The closing plenary will feature short presentations and a panel discussion with APIPA member offices.  These presentations and discussion will highlight examples of current work and provide a template for next steps for accountability and auditing in the region.  Graduate School USA instructor, Mr. Drummond Kahn, will facilitate the session.

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The closing plenary will feature short presentations and a panel discussion with APIPA member offices.  These presentations and discussion will highlight examples of current work and provide a template for next steps for accountability and auditing in the region.  Graduate School USA instructor, Mr. Drummond Kahn, will facilitate the session.

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Explaining Audit Results to Policy-makers

In this session, participants will learn theories and practice tools to present audit and finance results to policy-makers.  They are busy, they have many tasks, and we can explain complex topics to them clearly.  From Greek theories on communication to presenting with clear information and context, we'll cover time-tested tools that will help you get to the basic message sooner and inform governing groups about the important results of our audit and finance work.

Love Triangle - Audit Risk, Internal Control, and Sampling

Audit risk, internal control, and sampling are key components to any audit. It is important not only to understand each of those aspects, but also to understand how they relate to each other. We will examine the various components of audit risk and internal control and how those may impact sampling.

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Receive an in-depth review and update on the 2018 revision of Government Auditing Standards, plus a brief history on the development of the standards. Discuss the structure of the recent revision of the standards and the major changes, focusing on the sections applicable to performance audits. Discuss the purpose and requirements of individual standards, with emphasis on the recent changes. Apply specific standards to real life cases.  Discuss APIPA's Peer Review schedule and next steps to review APIPA member offices.

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Legislators, public officials and others expect that audits are conducted to ensure compliance with authoritative requirements. Learn the different kinds of compliance audits that might be made, including compliance with regulatory guidelines, contract and grant agreements, conformance with quality requirements, and compliance with established procedures and controls. Learn what auditors might do when they find that authoritative requirement does not produce the desire results. Also, learn the circumstances when a compliance audit might not be appropriate. Through case study exercises, practice a step-by-step process for conducting compliance audits and learn how compliance findings may differ from findings for traditional performance audits.

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A key challenge in reporting the results of performance audits is to formulate the report message from the audit data. An additional challenge is to then compile and sequence the audit facts to support that message. Using alternative methods, gain hands-on practice in marshaling the evidence from your audit into findings that answer the audit objectives and present the details in an understanding and convincing manner. Using case exercises, learn to develop findings for compliance, process and control, accomplishment, and impact audits. Students will present a finding developed during an integrated case study.

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Urgent questions and concerns require quick audit response while maintaining quality, focusing on user needs, and conforming to the Government Auditing Standards. Determine when it is appropriate and how to offer alternatives to classic “full scope” audit coverage, and how to establish an auditor-auditee relationship conducive to quick delivery of products.

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Examine the relationship between performance measurement, strategic and annual planning, performance budgeting and performance reviews. Understand how performance measurement can improve planning and decision-making, resulting in government services that are more responsive, efficient and effective. Learn how to comply with the requirements of the Government Performance and Results Act (GPRA), the GPRA Modernization Act, and Part 6 of OMB Circular No. A-11. Become familiar with the concepts and terminology used in performance measurement.

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Are you faced with tough decisions about how to handle sensitive situations in your mission? Explore the ethical hazards and dilemmas facing officials and review methods of analyzing and resolving them in this participative workshop. 

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Receive an in-depth review and update on the 2018 revision of Government Auditing Standards (the "Yellow Book"), plus a brief history on the development of the standards. Discuss the structure of the recent revision of the standards and the major changes, focusing on the sections applicable to performance audits. Discuss the purpose and requirements of individual standards, with emphasis on the recent changes. Apply specific standards to real-life cases.  

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Gain a strong foundation in the theory, principles, and methodology for conducting performance audits in accordance with the Government Auditing Standards.

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Master the skills necessary to build an accurate and defensible budget compliant with budget-related legislation and the strict standards of the Office of Management and Budget (OMB). Learn how to define outcomes and other performance measures, gather the data necessary to prepare a budget, identify the dollar resources needed to attain the performance outcomes, and present and defend your budget.

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