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, including Chief of Internal Audit Services for the Oregon Department of Transportation, Director of Audit Services for the City of Portland, State Audit Administrator for the Oregon Audits Division, and in the U.S. Government Accountability Office.
Mr. Kahn is a past national President of the Association of Local Government Auditors. He teaches graduate courses at Portland State University’s Hatfield School of Government and in the University of Oregon’s Master of Accounting program.
In 2014, Mr. Kahn was named one of the 15 Most Influential Professionals in Government Auditing by the Institute of Internal Auditors’ American Center for Government Auditing, in recognition of “professionals who have positively impacted the practice of auditing in the public sector. In 2013, the Association of Government Accountants presented Mr. Kahn the Frank Greathouse Distinguished Leadership Award for "sustained, outstanding leadership in financial management, resulting in notable contributions to the profession." In 2018, he was recognized with a Lifetime Achievement Award by the Association of Local Government Auditors.
Mr. Kahn holds a master's degree from the University of Oregon and a bachelor's degree from Whitman College. He is a Certified Internal Auditor, Certified Government Financial Manager, and Certified Government Auditing Professional. He has served on the Comptroller General’s Advisory Council on Government Auditing Standards since 2009 and has chaired the Council since 2016.
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.
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.
An in-depth review and update on the 2018 revision of Government Auditing Standards, plus a
brief history on the development of the standards.
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.Read More
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.Read More
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.Read More
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.Read More
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.Read More
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.Read More
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.Read More
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.Read More
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.