$200 includes online videos, self-study manual, and online quiz for 13.5 hours of CPE credit.
Are you a new auditor who needs to know the basics of how to conduct an audit? Could you use a refresher on essential audit skills? In this 6 video series, we will explore each phase of conducting an audit by working through a relevant case study. Frequent references to the GAO Yellow Book performance audit standards will keep us grounded.
Course objectives include:
- Sequence the steps of an audit
- Identify applicable audit standards
- Identify the elements of a finding
- Identify qualities of a strong finding
- Recognize components of the GAO’s performance audit promise
- Identify components of a good audit objective
- Identify the difference between a performance aspect and a criteria
- Identify how to scope or break the universe into pieces
- Identify sources of information
- Choose relevant audit criteria
- Distinguish between the steps of a process and a control
- Distinguish between types of inherent risk
- Choose an appropriate audit response based on inherent and control risk
- Distinguish between the design and implementation of a control
- Identify the components of control per the Green Book/COSO model
- Evaluate a methodology for pointedness, strength, cost, and difficulty
- Identify the standards for working paper documentation
- Identify the source, purpose, procedure, results, and conclusion in a memo
- Describe the contents of an audit program
- Distinguish between a substantive and a control test
- Link test results to findings and conclusions
CPE Credit Hours: 13.5
NASBA Category of Study: Auditing (Governmental)
Program level: Basic
Advance preparation: None
Who should attend: Auditors of government programs
Instructional method: Video with online quiz. QAS SS
This course qualifies for Yellow Book CPE credit.
Questions? You can find our FAQ here.