Description
$150 (per person) includes an online webinar for 2 hours of CPE credit
This focused 2-hour webinar provides governmental auditors with a practical and standards-based approach to assessing and reporting data reliability in performance audits.
Participants will gain a clear understanding of how data reliability requirements for performance audits are embedded within the Government Auditing Standards (Yellow Book), specifically Chapter 8 (Fieldwork Standards for Performance Audits) and Chapter 9 (Reporting Standards for Performance Audits).
The course will explore the critical role of information systems controls in supporting reliable data and guide attendees through the effective use of the GAO’s Assessing Data Reliability (December 2019) publication to design and implement data reliability assessments.
As part of their handouts, participants will receive a valuable spreadsheet to help them apply their new skills in future audits and effectively document compliance with standards.
Real-world examples from state-level performance audits will be shared to illustrate best practices in data reliability reporting. This course is ideal for government auditors seeking to enhance the credibility and compliance of their audit findings through rigorous data reliability analysis and reporting.
Learning objectives:
- Recognize how the standards for data reliability are incorporated in the Yellow Book requirements for audit evidence
- Identify the connection between information systems controls and data reliability
- Describe how to use the guidance provided by the GAO publication, Assessing Data Reliability, to design data reliability assessments helping auditors to be compliant with Yellow Book standards
- Review the requirements for performance audit data reliability reporting found in the Yellow Book
Program Level: Basic
Field of Study: Auditing (Governmental)
Who Should Attend: Government auditors
Prerequisites: none
Advanced Preparation Required: none
Instructional Method: Webinar (Group Internet Based)
CPE Credit Hours: 2
Date: Tuesday, August 12, 2025
Time: 12:00 p.m. – 2:00 p.m. Central
Webinar Leader:
Anne Skorija, CPA MPA CISA CIA CGAP
Anne Skorija, CPA MPA CISA CIA CGAP retired in April 2025 as the Director of the Bureau of Information Technology Audits for the Pennsylvania Department of the Auditor General. She received a B.S. in Accounting from Elizabethtown College and a Master’s in Public Administration from Pennsylvania State University. Prior to joining the Department of the Auditor General, she worked as a senior accountant with Ernst and Young, LLP, and as a financial analyst with the Rite Aid Corporation.
Anne directs a diverse range of projects such as computer controls reviews for various audits, as well as computer assisted audit techniques (CAATs) and Data & Analytics. Projects include the Commonwealth’s GAAP and Single Audits, the Pennsylvania Liquor Control Board, the Pennsylvania Department of State, and the Pennsylvania Lottery. She also has developed and presented training programs on SAP, AICPA Clarity standards, and GAO data integrity audit standards.
Anne is a Certified Public Accountant, a Certified Information Systems Auditor, a Certified Internal Auditor, and a Certified Government Audit Professional. She also holds a certificate in Policy Analysis and Program Evaluation from Pennsylvania State University.
Questions? You can find our FAQ here.
To see a breakdown of how many polls and minutes of attendance are required for this webinar, see this page.
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