Description:
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-word 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. This course is part of the Certified Government Auditor (CGA) program, Level 1.
Duration:
2 days
Level:
Intermediate
Who Should Attend?
Auditors who want to learn, or refresh their knowledge of, a step-by-step process for assessing controls in performance audits and incorporating findings into audit reports.
Credits:
16 CPEsLearning Outcomes:
- Recognize what internal controls are and their uses.
- Apply the revised Government Auditing Standards guidance for considering controls in planning an audit Integrate an assessment of controls in the survey phase.
- Plan an audit to assess controls, including development of objectives and selection of the scope and methodology to achieve objectives.
- Document internal control assessments.
- Develop and report findings on control deficiencies.
Available Sessions:
| Guaranteed-to-Go | Session Code | Start Date | End Date | Location | Tuition | |
|---|---|---|---|---|---|---|
Guaranteed-to-Go
|
Session Code AUDT8021-007 | Start Date Apr 16, 2025 9:00 AM EST | End Date Apr 17, 2025 5:00 PM EST | Location Virtual | Tuition $899.00 | |
| Guaranteed-to-Go | Session Code AUDT8021-003 | Start Date May 21, 2025 9:00 AM EST | End Date May 22, 2025 5:00 PM EST | Location Virtual | Tuition $899.00 | |
| Guaranteed-to-Go | Session Code AUDT8021-001 | Start Date Jun 24, 2025 9:00 AM EST | End Date Jun 25, 2025 5:00 PM EST | Location Virtual | Tuition $899.00 | |
| Guaranteed-to-Go | Session Code AUDT8021-002 | Start Date Aug 06, 2025 9:00 AM EST | End Date Aug 07, 2025 5:00 PM EST | Location Virtual | Tuition $899.00 | |
| Guaranteed-to-Go | Session Code AUDT8021-004 | Start Date Sep 17, 2025 9:00 AM EST | End Date Sep 18, 2025 5:00 PM EST | Location Virtual | Tuition $899.00 | |
| Guaranteed-to-Go | Session Code AUDT8021-005 | Start Date Nov 05, 2025 9:00 AM EST | End Date Nov 06, 2025 5:00 PM EST | Location Virtual | Tuition $899.00 | |
| Guaranteed-to-Go | Session Code AUDT8021-006 | Start Date Dec 10, 2025 9:00 AM EST | End Date Dec 11, 2025 5:00 PM EST | Location Virtual | Tuition $899.00 |
- Module 1 Importance of Internal Controls
- Module 2 Government Standards for Implementing and Auditing Controls
- Module 3 Integrating Assessment of Controls in the Survey Phase
- Module 4 Planning Audits to Assess Controls
- Module 5 Documenting Controls
- Module 6 Reporting Controls Findings
- Module 7 Case Exercise
Other Recommended Courses:
- Enterprise Risk Management for Auditors (AUDT8916)
- Intermediate Performance Auditing (AUDT8046)
- Assessing Financial-Related Activities and Controls (AUDT8811)
- Manager's and Auditor's Roles in Assessing Internal Control (AUDT8003)
- Army Managers' Internal Control Administrators' Course (AUDT9015)
- Counterintelligence for Information Security Assessment and Protection (AUDT7200)
