Indexing & Referencing: The Foundation of Audit Quality – December 2025

Description

$275 (per person) includes an online webinar for 4 hours of CPE credit

In the world of government auditing, having sufficient and appropriate evidence is not an option. It is a required Yellow Book standard!

Whether preparing for peer review, defending findings, or collaborating across teams, audit work papers must stand alone and speak for themselves. This course empowers government auditors to master the art and science of indexing and referencing which transforms required documentation from a compliance chore to a strategic asset.

This course builds on basic concepts and tasks to expand participants’ understanding of why evidence is the foundation supporting the overall message in government audit reports. Through real-world examples, work paper demonstrations and practical templates, auditors will learn how to build an audit trail that is easy to navigate, defensible under scrutiny, and aligned with professional standards.

Whether a new auditor building foundational skills or an experienced team member excited about refining their approach, do not miss this opportunity to attend an immersive course that will equip auditors with skills to document work papers and successfully conduct a referencing assignment.

This insightful 4-hour webinar features Frank W. Jones, a governmental auditor, manager, and trainer from the Treasury Inspector General for Tax Administration with over 35 years’ experience leading teams to execute complex audits of the Internal Revenue Service. Frank is an award-winning trainer for the Council of the Inspector General on Integrity and Efficiency (CIGIE) and routinely delivers engaging presentations at conferences for the audit community.

Learning objectives:

• Determine how to document work papers throughout the audit cycle that support planning, findings, conclusions, and recommendations
• Describe indexing common best practices that will equip government auditors with the tools to ensure documentation is not just organized, but also traceable, transparent, and supports audit integrity
• Identify roles and responsibilities of the audit team, managers, and auditors assigned to prepare and index work papers, and complete referencing assignments
• Recognize the benefits of improving communication between the audit team and referencer during the referencing assignment
• Determine how to write and respond to the referencer’s comments

Program Level: Basic
Field of Study: Auditing (Governmental)
Who Should Attend: Governmental auditors who seek to learn new skills and have responsibility for preparing work papers and completing referencing assignments
Prerequisites: None
Advanced Preparation Required: None
Instructional Method: Webinar (Group Internet Based)
CPE Credit Hours: 4

Date: Tuesday, December 2, 2025
Time: 12:00 p.m. – 4:00 p.m. Central

Webinar Leader:

Frank W. Jones, CIA

Frank Jones currently serves as a Management Analyst with the Treasury Inspector General for Tax Administration (TIGTA) in Atlanta, GA. Frank previously served as an Audit Manager in the Returns Processing and Account Service program and as an Audit Director in the Compliance and Enforcement Operations Program. His auditable areas included IRS’s Small Business/Self Employed and Wage and Investment Income Operating Divisions functional offices that include Examination, Collection, Criminal Investigation, Office of Professional Responsibility, Field Assistance, Electronic Tax Administration, Media and Publications, and Stakeholder, Partnership, Education and Communication. Frank is an auditing instructor for TIGTA and has served as a Council of Inspectors General on Integrity and Efficiency (CIGIE) adjunct instructor since 2009. In addition, Frank regularly presents at Institute of Internal Auditors, Association of Local Government Auditors and the Association of Government Auditors conferences.

Frank began his career with the IRS Inspection Service in 1989 and has been with TIGTA since its establishment in 1998. While with TIGTA, he has participated in several notable customer service reviews where Frank and his team have played the role of taxpayers and conducted anonymous visits to IRS Taxpayer Assistance Centers and Volunteer Income Tax Assistance sites. For this review, auditors evaluated IRS employees and volunteers’ ability to correctly answer tax law questions and prepare accurate tax returns. During the 2008 filing season, Frank expanded his efforts and his team conducted anonymous visits to unenrolled commercial tax return preparation companies. The results from these reviews were instrumental in the IRS establishing the Taxpayer Assistance Blueprint and Paid Preparer Strategy.

Frank has received CIGIE awards for innovative customer service performance audits, the inaugural Adjunct Instructor Training Award of Excellence (2016) and the Barry R. Snyder Joint Award of Excellence (2024) for his contribution helping redesign the Introductory Auditor Course.   Frank is a mentor with more than 35 years of auditing experience. The unique blend of high energy and positive outlook on life makes his presentations motivational, leaving class participants excited and enthusiastic about the auditing profession. His educational mission is to inspire all students to go from being good to great auditors.

Frank has a BA in Accounting and Finance from Loyola University in New Orleans, Louisiana, and is a Certified Internal Auditor. Frank lives in Stone Mountain, GA with his wife Lori. In his free time, Frank enjoys coaching basketball, reading, playing on-line chess, fantasy football, and spending time with his family.

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.