Description
GAGAS Performance Audit Standards – Video Course includes online videos and self-study manual for 8 hours of CPE credit.
The Government Accountability Office (GAO) released an updated version of the Yellow Book in 2024. The GAGAS Performance Audit Standards — Video Course highlights the crucial updates performance auditors need to know, including quality management as well as covering significant topics such as independence, CPE requirements, internal controls and audit evidence.
Performance auditors will learn the major and minor themes of the chapters of the Yellow Book relevant to performance auditors as well as new terms and definitions added to the latest Yellow Book.
Course objectives include:
- Identify the way the Yellow Book is organized
- Differentiate between the Yellow Book and other audit standards
- Identify primary ethical principles for government auditors
- Identify threats to auditor independence
- Define safeguards to auditor independence including SKE
- Distinguish among the four types of Yellow Book engagements
- Recall reportable conditions and related behaviors
- Identify the purpose of the GAO’s Green Book
- Distinguish between components of internal control
- Identify the elements of a finding
- Assess whether an audit team has met the Yellow Book requirements regarding quality management and peer review
- Sequence the steps of conducting a performance audit
- Define an audit objective
- Distinguish among the types of evidence and judge their relative strength
- Distinguish between mandatory and optional documentation requirements
- Cite CPE requirements established by the GAO
CPE Credit Hours: 8
NASBA Category of Study: Auditing (Governmental)
Program level: Basic
Prerequisites: None
Advance preparation: None
Who should attend: Performance Auditors
Instructional method: Video with online qualified assessment. QAS SS
Author: Leita Hart-Fanta, CPA
This course is also included in the Yellow Book Standards for Performance Auditors Bundle and the Performance Audit Essentials Bundle.
This course does qualify for the 24 hour Yellow Book CPE requirement.
Questions? You can find our FAQ here.
What People Say About This Course
“Leita is [a] talented speaker on complex subject matter[s.]” – Law Enforcement Auditor
“This was great to identify major changes.” – State Agency Auditor
“I get a big kick out of Leita’s humor.” – City Auditor
“Great teacher who knows how to simplify complex regulations.” – CPA in Public Practice
“Great presentation that is NEVER boring; great sense of humor and relatable stories.” – Consultant
“We are leaning more into performance audits, so this was very helpful.” – School District Internal Auditor
“Quality management materials were interesting and helpful.” – State Auditor
“I can explain to my auditors why we do things…” – State Agency Internal Auditor
Yellowbook-CPE.com is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: