Instructor Vector Image Instructors

PITI-VITI HomeInstructor Subscribe icon

Instructor

Choose Topics

accept-rols

Thank You for Subscribing to the PITI-VITI Mailing List!

border
Telegram icon

Subscribe to our

Mailing List

Thanks for your interest in PITI-VITI and our programs! To sign up to received notifications, please enter your email address below and indicate which topics you're interested in. We do not share your information, and you can opt out of our mailing list at any time.

Instructor IGFOA icon Instructor

Instructor icon

Drummond Kahn

Portland, OR

Audit Event category icon

Grants Event category icon

Finance Event category icon

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.

  • February 23 - 24, 2023
  • CPEs - 16 Credit Hours
  • On-site
  • Audit

8:30 a.m. to 4:30 p.m.

Palau (GMT+9)

location Icon Palau

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. Simulated real-world practice is provided through numerous public sector case studies and exercises. Assessing risks and controls in performance audits is now required by the 2018 Yellow Book Standards.

  • December 14, 2022
  • CPEs - 8 Credit Hours
  • On-site
  • Audit

8:00 a.m. to 5:00 p.m.

Marshall Islands (GMT+12)

location Icon Marshall Islands

Accepted practice in performance auditing is to begin an audit with objectives based on user needs and to develop a report that answers those objectives. This course is grounded on the concept that using audit objectives as the logical, integrated basis from planning through reporting helps you organize your message and write reports that succinctly communicate the audit results. In practice exercises, write audit objectives that, when answered, will tell audit results as a story. In a case exercise, use a report conference to reach an agreement on the message before writing; organize the report message to answer the audit objective and write a finding synopsis.

  • December 14 - 16, 2020
  • CPEs - 9 Credit Hours
  • Virtual
  • Audit

10:00 a.m. to 1:00 p.m.

CNMI (GMT+10)

location Icon Other

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.

  • December 12 - 13, 2022
  • CPEs - 16 Credit Hours
  • On-site
  • Audit

8:00 a.m. to 5:00 p.m.

Marshall Islands (GMT+12)

location Icon Marshall Islands

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 develop audit findings through a series of public sector case-study exercises.

  • December 09, 2022
  • CPEs - 8 Credit Hours
  • On-site
  • Audit

8:00 a.m. to 5:00 p.m.

Marshall Islands (GMT+12)

location Icon Marshall Islands

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. Come away with a skill-set for dealing with the common, right vs. wrong hazards (temptations) and the more difficult right vs. right conflicts or dilemmas that auditors face. Also, learn ways to mitigate the risks, fortify the courage associated with carrying out ethical decisions, and review how to integrate effective ethics control systems into an organization.

  • December 05, 2022
  • CPEs - 8 Credit Hours
  • On-site
  • Audit

8:30 a.m. to 5:00 p.m.

CNMI (GMT+10)

location Icon Guam

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 through a series of quizzes and exercises that make this course an interesting and enjoyable learning experience.

 

  • December 02 - 03, 2021
  • CPEs - 16 Credit Hours
  • On-site
  • Audit

8:30 a.m. to 5:00 p.m.

CNMI (GMT+10)

location Icon Guam

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

  • December 01 - 02, 2020
  • CPEs - 6 Credit Hours
  • Virtual
  • Audit

10:00 a.m. to 1:00 p.m.

CNMI (GMT+10)

location Icon Other

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

  • November 22, 2022
  • CPEs - 2 Credit Hours
  • Virtual
  • Audit

9:00 a.m. to 11:00 a.m.

CNMI (GMT+10)

location Icon Other

This two-hour workshop will walk through the APIPA peer review manual and describe the peer review process and the forms and documents that peer review teams collect and prepare as part of an APIPA peer review. We will cover planning for a peer review, conducting the on-site review, and preparing the peer review reports at the end of the review. This workshop focuses on the practical work of an APIPA peer review team.

  • October 07, 2021
  • CPEs - 15 Credit Hours
  • Virtual
  • Audit

2:00 p.m. to 12:00 p.m.

American Samoa (GMT-11)

location Icon American Samoa

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.

  • September 30, 2022
  • CPEs - 2 Credit Hours
  • Virtual
  • Audit

9:00 a.m. to 11:00 a.m.

CNMI (GMT+10)

location Icon Other

This two-hour workshop will walk through the APIPA peer review manual and describe the peer review process and the forms and documents that peer review teams collect and prepare as part of an APIPA peer review.  We will cover planning for a peer review, conducting the on-site review, and preparing the peer review reports at the end of the review.  This workshop focuses on the practical work of an APIPA peer review team. 

  • September 02, 2021
  • CPEs - 4 Credit Hours
  • Virtual
  • Leadership

1:00 p.m. to 6:00 p.m.

Hawaii (GMT-10)

location Icon Other

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.

  • September 01, 2022
  • CPEs - 4 Credit Hours
  • Virtual
  • Leadership

1:00 p.m. to 6:00 p.m.

Hawaii (GMT-10)

location Icon Other

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.

  • August 26, 2021
  • CPEs - 4 Credit Hours
  • Virtual
  • Leadership

1:00 p.m. to 6:00 p.m.

Hawaii (GMT-10)

location Icon Other

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.

  • August 24, 2021
  • CPEs - 2 Credit Hours
  • Virtual
  • Audit

1:00 p.m. to 3:00 p.m.

Hawaii (GMT-10)

location Icon Other

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.

  • August 05, 2020
  • CPEs - 4 Credit Hours
  • Virtual
  • Audit

8:00 a.m. to 12:00 p.m.

CNMI (GMT+10)

location Icon Other

  • July 18 - 19, 2022
  • CPEs - 8 Credit Hours
  • On-site
  • Audit

8:30 a.m. to 12:30 p.m.

US Virgin Islands (GMT-4)

location Icon US Virgin Islands

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.

  • July 11 - 15, 2022
  • CPEs - 20 Credit Hours
  • On-site
  • Audit

8:30 a.m. to 5:00 p.m.

US Virgin Islands (GMT-4)

location Icon US Virgin Islands

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.

  • May 11 - 12, 2021
  • CPEs - 6 Credit Hours
  • Virtual
  • Audit

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

CNMI (GMT+10)

location Icon Other

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.

  • April 27 - June 17, 2022
  • CPEs - 15 Credit Hours
  • On-site
  • Audit

9:00 a.m. to 1:00 p.m.

Marshall Islands (GMT+12)

location Icon Marshall Islands

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.

  • March 21 - 28, 2022
  • CPEs - 8 Credit Hours
  • Virtual
  • Audit

8:00 a.m. to 12:00 p.m.

American Samoa (GMT-11)

location Icon American Samoa

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. 

  • January 26, 2023
  • CPEs - 8 Credit Hours
  • On-site
  • Audit

8:30 a.m. to 4:30 p.m.

American Samoa (GMT-11)

location Icon American Samoa

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. Come away with a skill-set for dealing with the common, right vs. wrong hazards (temptations) and the more difficult right vs. right conflicts or dilemmas that auditors face. Also, learn ways to mitigate the risks, fortify the courage associated with carrying out ethical decisions, and review how to integrate effective ethics control systems into an organization.

  • January 25, 2023
  • CPEs - 8 Credit Hours
  • On-site
  • Audit

8:30 a.m. to 4:30 p.m.

American Samoa (GMT-11)

location Icon American Samoa

Building on the content covered in the Assessing Controls for Government Employee course, continue exploring 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. Simulated real-world practice is provided through numerous public sector case studies and exercises. Assessing risks and controls in performance audits is now required by the 2018 Yellow Book Standards.

  • January 25, 2022
  • CPEs - 9 Credit Hours
  • Virtual
  • Audit

10:00 a.m. to 12:00 p.m.

American Samoa (GMT-11)

location Icon American Samoa

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.  

  • January 24, 2023
  • CPEs - 8 Credit Hours
  • On-site
  • Audit

8:30 a.m. to 5:00 p.m.

American Samoa (GMT-11)

location Icon American Samoa

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. Simulated real-world practice is provided through numerous public sector case studies and exercises. Assessing risks and controls in performance audits is now required by the 2018 Yellow Book Standards.

  • January 18 - 21, 2022
  • CPEs - 16 Credit Hours
  • On-site
  • Audit

8:00 a.m. to 12:00 p.m.

US Virgin Islands (GMT-4)

location Icon US Virgin Islands

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

  • January 10 - 14, 2022
  • CPEs - 20 Credit Hours
  • On-site
  • Finance

8:30 a.m. to 12:30 p.m.

US Virgin Islands (GMT-4)

location Icon US Virgin Islands

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.

IGFOA icon Other Instructors

Other instructor image

Bob Adachi

Oakland, CA

Other instructor image

Bernard Adiniwin

Republic of Marshall Islands

Other instructor image

Margie P. Bastolla

Orlando, FL

Other instructor image

Jeffrey Berlin

Hawaii

Other instructor image

Michael Binder

Washington, DC

Other instructor image

Gerry Boaz, CPA, CGFM, CGMA

Tennessee

Other instructor image

Scott Cahoon

Guam

Other instructor image

Vince Camacho, Esq.

Guam

Other instructor image

Clarissa Corbin, PMP

Williamsburg, Virginia

Other instructor image

Frank Crawford, CPA

Oklahoma City, OK

Other instructor image

Doreen Crisostomo, Ph.D., CGFM, CFE, CICA

Guam

Other instructor image

Benjamin Cruz, JD

Guam

Other instructor image

Steve Determan

Lakewood, CO

Other instructor image

Vince Duenas

Guam

Other instructor image

Daniel Fitzgerald, CPA

Guam

Other instructor image

Emil Friberg

Washington, DC

Other instructor image

Mark Funkhouser

West Virginia

Other instructor image

Glenn Furuya

Honolulu, Hawaii

Other instructor image

Mark Lee Greenblatt

Washington, D.C.

Other instructor image

Jose Guevara, III, CGFM, PMP, MBA

Guam

Other instructor image

Manny Hechanova

Guam

Other instructor image

Yuka Hechanova, CPA, CIA, CGFM, CGAP, CGMA

Guam

Other instructor image

Jerrick Hernandez, MA, CGAP, CICA

Guam

Other instructor image

Artemio "Ricky" Hernandez, Ph.D., CGFM

Guam

Other instructor image

Kerri Hunter

Denver, CO

Other instructor image

Le'Angela Ingram

Baltimore, MD

Other instructor image

Nick Johnston

Auckland, NZ

Other instructor image

Kino Kabua

Republic of Marshall Islands

Other instructor image

Jason Katigbak, CPA, CIA, CFE, CGMA

Guam

Other instructor image

Karden Kelly

Anchorage, AK

Other instructor image

Les Kondo

Honolulu, HI

Other instructor image

Dan Kowalski

Ogden, NJ

Other instructor image

Esther Lameko-Poutoa

Auckland, NZ

Other instructor image

Robert Lavigna

Madison, Wisconsin

Other instructor image

Amin Leiman, PMP, CPC, SDC, SMC, CISA, ,MSBA, MBA

Los Angeles, California

Other instructor image

Lourdes A. Leon Guerrero

Guam

Other instructor image

Daphne Leon Guerrero, SHRM-SCP, CAPM

Guam

Other instructor image

Stefani S. Levesque

Denver, CO

Other instructor image

Sarah Markley

Auckland, NZ

Other instructor image

Kip R. Memmott

Salem, OR

Other instructor image

Anna Mendiola

FSM National

Other instructor image

Jason Mitchell

Pago Pago, AS

Other instructor image

Billy Morehead, Ph.D., CPA, CGFM

Madison, MS

Other instructor image

Mark Morgan, Ph.D., CPA, CFE

Madison, MS

Other instructor image

Susan Murphy

Boston, MA

Other instructor image

Rizalito "RG" Paglingayen, CPA

Guam

Other instructor image

Pilar Pangelinan

Guam

Other instructor image

Junior Patrick

Republic of Marshall Islands

Other instructor image

Chris Pembrook

Oklahoma City, OK

Other instructor image

Maripaz Perez, CGFM, CGAP, CICA, CIA, CFE

Guam

Other instructor image

Lillian Perez-Posadas, MN, RN

Guam

Other instructor image

Skip Polson

Durham, NC

Other instructor image

Dianne Ray

Denver, CO

Other instructor image

Rory J. Respicio

Guam

Other instructor image

John J. Rivera, Ph.D., AIF, CFE, CM, SHRM-SCP

Guam

Other instructor image

Martin Ruben

Charlottetown, PEI

Other instructor image

David Rykken

Washington, DC

Other instructor image

Beth Schubert

Lakewood, CO

Other instructor image

Terry VanEaton

American Samoa

Other instructor image

Josephine Villanueva, CPA, CGMA, CGFM, CSAF, SHRM-CP, PMP

Guam

Other instructor image

Mizpah Wiegand, CPA

Guam

Other instructor image

Jeanne Yamamura, CPA, Ph.D.

Reno, NV