Audit
Grants
Finance
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.
8:00 a.m. to 12:00 p.m.
US Virgin Islands (GMT-4)
US Virgin Islands
Gain the skills of advanced program performance assessment and evaluation methodology for determining impact (benefit) attributable to agency program operations, investments, and changes. Learn to identify and validate cause and effect relationships in determining the outcome results of a program initiative or change.
9:00 a.m. to 1:00 p.m.
Palau (GMT+9)
Palau
Intermediate Performance Auditing
Gain the knowledge and skills necessary for a seasoned audit professional performing or supervising complex performance audits. Learn key concepts and decision processes for successfully executing each phase of a performance audit: survey, planning, field work and reporting.
8:00 a.m. to 5:00 p.m.
American Samoa (GMT-11)
American Samoa
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.
8:00 a.m. to 5:00 p.m.
Alaska (GMT-8)
American Samoa
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.
8:00 a.m. to 5:00 p.m.
CNMI (GMT+10)
CNMI
The possibility of fraud in government procurement presents a constant risk. Learn to recognize the indicators of procurement fraud in different government contracts and grants. Develop audit strategies to identify and quantify the extent of fraud in specific government contract and grants management and operations. Focus on identifying the indicators of fraud, as well as criminal, civil, administrative and contractual actions in response to fraud. Explore fraud issues related to the growing government involvement in e-commerce.
8:00 a.m. to 5:30 p.m.
CNMI (GMT+10)
CNMI
8:00 a.m. to 5:00 p.m.
CNMI (GMT+10)
CNMI
Think more clearly by improving your writing. Write more clearly by improving your thinking. Understand critical thinking and learn strategies for deeper and deeper levels of thinking. Improve your thought process at each stage of the writing process. Create logical and persuasive arguments and recognize and remove faulty logic. Sharpen your problem-solving skills and enhance group success. Write plainly as mandated by the Federal Plain Writing Act of 2011 and empower your career with critical thinking and clear writing.
8:00 a.m. to 5:00 p.m.
CNMI (GMT+10)
CNMI
Fraud is a booming business today! As fraud schemes become more sophisticated and defense attorneys more proactive, task forces including auditors, investigators and prosecutors are often assembled to combat the fraud schemes. Learn the techniques that are unique to planning and implementing forensic audits and investigations. Identify how each team member contributes to the success of the task force. Learn the special rules and procedures that apply in obtaining evidence to substantiate and prosecute fraud. Analyze how forensic auditing and investigations blend to identify evidence for presentation and prosecutive action.
8:00 a.m. to 5:00 p.m.
CNMI (GMT+10)
CNMI
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 clients alternatives to classic “full scope” audit coverage, and how to establish an auditor-client relationship conducive to quick delivery of products. Learn how to tailor audit objectives, approaches and products to better meet immediate client needs. Drawing on multiple case studies, learn to write focused objectives with limited scope to facilitate quick field work, timely reporting, and meaningful results to satisfy the client or stakeholder needs.
8:00 a.m. to 5:00 p.m.
Marshall Islands (GMT+12)
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.
10:00 a.m. to 1:00 p.m.
CNMI (GMT+10)
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.
8:30 a.m. to 12:30 p.m.
US Virgin Islands (GMT-4)
US Virgin Islands
Acquire the knowledge and skills you need to be an outstanding leader, one who can influence audit teams to boost productivity and achieve positive results.
8:00 a.m. to 5:00 p.m.
Marshall Islands (GMT+12)
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.
8:30 a.m. to 12:30 p.m.
US Virgin Islands (GMT-4)
US Virgin Islands
Careful planning is the foundation of success in quickly completing quality performance audits. Recognizing that audits are projects, a structured approach is presented for planning.
8:00 a.m. to 5:00 p.m.
Marshall Islands (GMT+12)
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.
8:30 a.m. to 5:00 p.m.
US Virgin Islands (GMT-4)
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.
8:30 a.m. to 5:00 p.m.
US Virgin Islands (GMT-4)
US Virgin 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.
8:30 a.m. to 5:00 p.m.
CNMI (GMT+10)
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.
8:30 a.m. to 5:00 p.m.
CNMI (GMT+10)
Guam
Gain a strong foundation in the theory, principles, and methodology for conducting performance audits in accordance with the Government Auditing Standards.
10:00 a.m. to 1:00 p.m.
CNMI (GMT+10)
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.
9:00 a.m. to 1:00 p.m.
Palau (GMT+9)
Other
This course will equip participants with knowledge and skill-building through an in-depth review and update on the Government Auditing Standards, plus a brief history of the development of the standards. Participants will discuss the structure of the recent revision of the standards and major changes, focusing on the sections applicable to performance audits. In addition, participants will discuss the purpose and requirements of individual standards, with emphasis on the recent changes.
9:00 a.m. to 11:00 a.m.
CNMI (GMT+10)
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.
8:30 a.m. to 4:30 p.m.
Marshall Islands (GMT+12)
Marshall 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.
2:00 p.m. to 12:00 p.m.
American Samoa (GMT-11)
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.
9:00 a.m. to 11:00 a.m.
CNMI (GMT+10)
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.
1:00 p.m. to 6:00 p.m.
Hawaii (GMT-10)
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.
1:00 p.m. to 5:00 p.m.
Marshall Islands (GMT+12)
Marshall Islands
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
1:00 p.m. to 6:00 p.m.
Hawaii (GMT-10)
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.
8:00 a.m. to 5:00 p.m.
Marshall Islands (GMT+12)
Marshall Islands
The possibility of fraud in government procurement presents a constant risk. Learn to recognize the indicators of procurement fraud in different government contracts and to develop audit strategies to identify and quantify the extent of fraud in specific government contracting programs. Using actual examples from past procurement fraud cases, learn about traditional fraud schemes involving false statements, false claims, product substitution, accounting frauds and minority/woman/small business front operations. Focus on identifying the indicators of fraud, as well as criminal, civil, administrative and contractual actions in response to fraud.
1:00 p.m. to 5:00 p.m.
Palau (GMT+9)
Palau
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
8:00 a.m. to 5:00 p.m.
Marshall Islands (GMT+12)
Marshall Islands
APIPA Peer Review and Yellow Book Update (Includes APIPA Principals Meeting). As APIPA completes its current series of external quality control reviews (“peer reviews”), we can review the strengths and areas for improvement described in peer reviews that apply to offices across the Pacific. For audits beginning on or after July 1, 2019, the 2018 revision of Government Auditing Standards will apply. We’ll discuss the status of changes in auditing standards, improving audit office policy and procedure manuals, and focusing on audit documentation to speed and aid the peer review process now and in the next series of reviews.
8:00 a.m. to 5:00 p.m.
Alaska (GMT-8)
Palau
The potential for bribes and kickbacks, whether in the private or public sector, is inherent in virtually every business transaction. Recent research conducted by a major financial institution revealed that an estimated one trillion dollars a year is paid in bribes worldwide. Bribes, kickbacks and other kinds of payoffs constitute types of fraud, often referred to as corruption.
Get a strong introduction to (a) the provisions of law pertaining to fraud and corruption in the forms of bribes, kickbacks and other types of payoffs; (b) activities that are particularly susceptible to such forms of fraud; (c) the short-and long-term impact; and (d) the methods used to make illegal payments. Focus on strengthening your ability to recognize the indicators of bribes, kickbacks and other types of payoffs in the procurement area and on your ability to collect evidence that they may have occurred or have occurred. Participate in case studies involving the fraudulent activities of bribes, kickbacks and other types of payoffs.
8:00 a.m. to 5:00 p.m.
Marshall Islands (GMT+12)
Marshall Islands
This session will equip participants with a range of tools to enhance performance auditing in their jurisdictions, from audit planning to audit fieldwork to reporting, considering the elements of a finding, the types and tests of evidence, and strategies to improve audit reporting. We’ll cover time-tested techniques to focus audit messages, answer objectives clearly, and prepare high-impact reports. From assessing risk to writing reports, this session will provide tools and techniques in advanced performance auditing.
8:00 a.m. to 5:00 p.m.
Palau (GMT+9)
Palau
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.
8:00 a.m. to 5:00 p.m.
Palau (GMT+9)
Palau
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 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.
1:00 p.m. to 6:00 p.m.
Hawaii (GMT-10)
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.
1:00 p.m. to 3:00 p.m.
Hawaii (GMT-10)
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.
8:00 a.m. to 12:00 p.m.
CNMI (GMT+10)
Other
8:30 a.m. to 12:30 p.m.
US Virgin Islands (GMT-4)
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.
8:30 a.m. to 5:00 p.m.
US Virgin Islands (GMT-4)
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.
9:00 a.m. to 12:00 p.m.
CNMI (GMT+10)
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.
9:00 a.m. to 1:00 p.m.
Marshall Islands (GMT+12)
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.
8:00 a.m. to 12:00 p.m.
American Samoa (GMT-11)
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.
8:30 a.m. to 4:30 p.m.
Palau (GMT+9)
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.
8:30 a.m. to 4:30 p.m.
American Samoa (GMT-11)
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.
8:30 a.m. to 4:30 p.m.
American Samoa (GMT-11)
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.
10:00 a.m. to 12:00 p.m.
American Samoa (GMT-11)
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.
8:30 a.m. to 5:00 p.m.
American Samoa (GMT-11)
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.
9:00 a.m. to 5:00 p.m.
Samoa (GMT+13)
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.
8:00 a.m. to 4:00 p.m.
American Samoa (GMT-11)
American Samoa
Internal controls are critical for both managers and for auditors. For programs receiving Federal funds, Federal government agency heads must follow the requirements of the Federal Manager's Financial Integrity Act and OMB's Circular A-123 to assess and report on the agency's system of internal control.
8:00 a.m. to 12:00 p.m.
US Virgin Islands (GMT-4)
US Virgin Islands
Gain a strong foundation in the theory, principles, and methodology for conducting performance audits in accordance with the Government Auditing Standards.
8:00 a.m. to 4:30 p.m.
American Samoa (GMT-11)
American Samoa
Internal controls are critical for both managers and for auditors. For programs receiving Federal funds, Federal government agency heads must follow the requirements of the Federal Manager's Financial Integrity Act and OMB's Circular A-123 to assess and report on the agency's system of internal control.
8:00 a.m. to 4:00 p.m.
American Samoa (GMT-11)
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.
8:30 a.m. to 12:30 p.m.
US Virgin Islands (GMT-4)
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.