Description:
Gain a strong foundation in the theory, principles, and methodology for conducting performance audits in accordance with the Government Auditing Standards. Focus exclusively on the knowledge and skills needed for performance auditing: the expectations of public sector auditors; the purposes and types of performance audits; the role of audit objectives; risk and individual control assessment; the types and tests of audit evidence; methods of evidence collection and documentation; and the types and elements of performance audit findings and applicable elements of those findings. Practice audit techniques and developing audit findings through a series of public sector case-study exercises. This course is part of the Certified Government Auditor (CGA) program, Level 1.
Duration:
3 days
Level:
Foundational
Who Should Attend?
New auditors with less than six months of performance auditing experience. Anyone who has attended Basic Governmental Auditing (AUDT7001G) should not attend this course because the topics covered in this course are also included in Basic Governmental Auditing (AUDT7001A).
Credits:
24 CPEsLearning Outcomes:
- Describe the phases of a performance audit and the product of each phase.
- Apply techniques for conducting the survey phase Formulate objectives that articulate what the audit should accomplish and provide guidance for planning, fieldwork and reporting.
- Apply a step-by-step process in planning to achieve an audit's objectives and use a matrix to document those plans.
- Apply alternative methods for collecting and documenting, and for assuring the reliability of the different types of evidence.
- Demonstrate a working knowledge of findings development and performance audit reporting.
Available Sessions:
| Session Code | Start Date | End Date | Location | Tuition | |
|---|---|---|---|---|---|
| Session Code AUDT7002-005 | Start Date May 06, 2025 9:00 AM EST | End Date May 08, 2025 5:00 PM EST | Location Virtual | Tuition $1,199.00 | |
| Session Code AUDT7002-001 | Start Date May 13, 2025 9:00 AM EST | End Date May 15, 2025 5:00 PM EST | Location Virtual | Tuition $1,199.00 | |
| Session Code AUDT7002-002 | Start Date Jun 03, 2025 9:00 AM EST | End Date Jun 05, 2025 5:00 PM EST | Location Virtual | Tuition $1,199.00 | |
| Session Code AUDT7002-003 | Start Date Jun 16, 2025 9:00 AM EST | End Date Jun 18, 2025 5:00 PM EST | Location Virtual | Tuition $1,199.00 | |
| Session Code AUDT7002-006 | Start Date Jul 15, 2025 9:00 AM EST | End Date Jul 17, 2025 5:00 PM EST | Location Virtual | Tuition $1,199.00 | |
| Session Code AUDT7002-012 | Start Date Jul 29, 2025 9:00 AM EST | End Date Jul 31, 2025 5:00 PM EST | Location Virtual | Tuition $1,199.00 | |
| Session Code AUDT7002-007 | Start Date Aug 12, 2025 9:00 AM EST | End Date Aug 14, 2025 5:00 PM EST | Location Virtual | Tuition $1,199.00 | |
| Session Code AUDT7002-008 | Start Date Sep 09, 2025 9:00 AM EST | End Date Sep 11, 2025 5:00 PM EST | Location Virtual | Tuition $1,199.00 | |
| Session Code AUDT7002-009 | Start Date Sep 16, 2025 9:00 AM EST | End Date Sep 18, 2025 5:00 PM EST | Location Virtual | Tuition $1,199.00 | |
| Session Code AUDT7002-010 | Start Date Oct 21, 2025 9:00 AM EST | End Date Oct 23, 2025 5:00 PM EST | Location Virtual | Tuition $1,199.00 | |
| Session Code AUDT7002-011 | Start Date Oct 28, 2025 9:00 AM EST | End Date Oct 30, 2025 5:00 PM EST | Location Virtual | Tuition $1,199.00 | |
| Session Code AUDT7002-004 | Start Date Dec 09, 2025 9:00 AM EST | End Date Dec 11, 2025 5:00 PM EST | Location Virtual | Tuition $1,199.00 |
- Module 1 Purpose of Performance Auditing
- Module 2 Ethical Principles and General Standards
- Module 3 Audit Findings
- Module 4 Evidence Test, Types and Sources
- Module 5 Conducting the Audit Survey
- Module 6 Planning: Defining Audit Objectives
- Module 7 Planning: Selecting Scope and Methodology
- Module 8 Field Work: Audit Documentation
- Module 9 Audit Reporting
- Module 10 Reinforcement of Learning Points
Other Recommended Courses:
- Audit Evidence and Documentation (AUDT7011)
- Government Auditing Standards: Review and Update (AUDT7732)
- Interviewing Techniques for Auditors (AUDT7012)
- Developing and Presenting Audit Findings (AUDT7021)
- Written Communication for Auditors (AUDT8611)
- Analysis Techniques for Auditors (AUDT7900)
- Auditing Grants (AUDT7407)
- Federal Appropriations Law for Auditors (AUDT7010)
- Information Systems Auditing (AUDT8029)
- Information Technology for Auditors (AUDT8024)
- Manager's and Auditor's Roles in Assessing Internal Control (AUDT8003)
- Assessing Controls in Performance Audits (AUDT8021)
- Intermediate Performance Auditing (AUDT8046)
