Description
To meet Government Auditing Standards, performance audit findings and recommendations must be supported and properly documented by sufficient, appropriate evidence. Learn the types of evidence; the tests that evidence must meet; alternative methods for collecting and documenting each type of evidence, to include use of structured data collection instruments; and the benefits of referencing. Learn how your audit objectives and design strategy affect the evidence required to conduct an audit.
Who Should Attend?
Performance auditors, especially new auditors.
Tuition:
$899.00
Credits:
16 CPE's
Class Type:
This course is currently being offered in the following training modalities:
- Online
- Virtual Instructor-Led - AUDT7011A
- Class Length: This class is listed as a 2-day course.
- Virtual Instructor-Led - AUDT7011A
- In-Person Classroom
- Audit Evidence and Documentation - AUDT7011G
- Class Length: This class is listed as a 2-day course.
- For in-person training sessions, participants are required to download the course materials to a personal device (e.g., laptop or tablet) and bring their device to class for use during classroom instruction.
- Audit Evidence and Documentation - AUDT7011G
- On-site
Learning Outcomes:
- Identify and apply the Government Auditing Standards that pertain to audit evidence and documentation
- Describe the tests, types and sources of evidence, how evidence is collected and how it can be documented, to include use of data collection instruments
- Apply appropriate methods in collecting and recording evidence to assure its reliability
- Describe the purpose, types and forms, basic principles and information elements of audit documentation
- Explain reasons and demonstrate methods for indexing, safeguarding and cross-referencing audit documentation
- Describe responsibilities for supervisory review of audit documentation and the benefits of referencing the audit report to the documentation
- Plan an audit to identify and obtain sufficient, appropriate evidence that will satisfy the audit’s objectives using a step-by-step process
Module 1: Role of Evidence in Auditing
Module 2: Evidence Types and Sources
Module 3: Evidence Tests
Module 4: Evidence Collection Methods
Module 5: Assuring Evidence Reliability
Module 6: Evidence Documentation
Module 7: Reviewing and Safeguarding Audit Documentation
Module 8: Case Study: Defining Audit Objectives
Module 9: Case Study: Planning for Evidence Collection
