# Assessing Controls in Performance Audits Course Canonical URL: ## Overview 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 in 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-world practice is provided through numerous public sector case studies and exercises. Assessing risks and controls in performance audits is required by the Yellow Book Standards. ## What you'll learn - 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 the development of objectives and the selection of the scope and methodology to achieve objectives. - Document internal control assessments. - Develop and report findings on control deficiencies. ## Curriculum #### Module 1: Importance of Internal Controls - Explain what internal controls are and how they are used. - Explain the relationship between controls and processes, and how both affect program performance. - Explain the types of controls and their purposes. - Describe a model for a system of internal control. - Describe two ways to monitor the effectiveness of a system of internal control. #### Module 2: Government Standards for Implementing and Auditing Controls - Decide when and how the government auditing standard for assessing controls applies. - Discuss the “Standards for Internal Control in the Federal Government” and apply them to a case exercise. #### Module 3: Integrating Assessment of Controls in the Survey Phase - Name three purposes of a survey. - Decide what information needs to be pursued in a given survey using a list of common information needs. - Cite sources of needed information. - Apply one risk assessment method to select subject areas and controls for a follow-on audit. #### Module 4: Planning Audits to Assess Controls - Explain the basic approaches for conducting performance audits and the purpose of examining processes and controls in each approach. - Describe the matters to consider when planning an audit to assess controls. - Formulate audit objectives for assessing controls that clearly state what the audit is intended to accomplish. - Apply a step-by-step process for designing performance audits to achieve the audit objectives and use a matrix to document the design. #### Module 5: Documenting Controls - Explore two key documentation methods: narrative description and flowcharting. - Use flowcharts and process maps to visualize control structures. - Understand how documentation supports control evaluation. #### Module 6: Reporting Control Findings - Describe the requirements for reporting on controls and how they are applied. - Identify the nature of deficiencies in internal controls. - Organize a finding by preparing an outline that aligns audit evidence with the appropriate finding element. #### Module 7: Case Exercise - Apply all learned concepts in a comprehensive case scenario. - Identify mission-specific and integrity risks in real-world audit situations. - Evaluate internal control effectiveness and formulate audit findings. ## Schedule - Aug 17, 2026 – Aug 18, 2026 — Live Online - Sep 24, 2026 – Sep 25, 2026 — Live Online - Nov 12, 2026 – Nov 13, 2026 — Live Online ## Instructors ### Mark Gebicke — Instructor Mark E. Gebicke is an accomplished consultant and instructor with over 50 years of experience in auditing, leadership, and federal program evaluation. A retired Senior Executive from the U.S. Government Accountability Office (GAO), Mark spent two decades in GAO's Senior Executive Service, where he led performance reviews and provided congressional testimony on critical issues for agencies such as NASA, the Department of Defense, and the Department of Justice. His expertise spans personnel, readiness, logistics, budget, operations, anti-terrorism, and weapon systems, as well as performance reviews for agencies like the Federal Reserve, U.S. Postal Service, and Department of Energy. In addition to his auditing and consulting work, Mark has been a dedicated instructor at Graduate School USA since 2008. He draws on his extensive experience to teach courses on auditing techniques, leadership, and project management. During his tenure at GAO, he also developed and implemented the agency's Professional Development Program, managing over 200 new staff annually and mentoring Senior Executive Service candidates. Mark holds a Bachelor of Science in Business from High Point University and a Master of Science in Governmental Administration from George Washington University, and he has received numerous awards for his contributions to both GAO and Graduate School USA. ### Penny Popps — Instructor Penny N. Popps is an exceptional leader with 20+ years of private and public sector experience and expertise in the field of accounting, audit, compliance, risk management, fraud, and internal controls. She is the recipient of multiple public service, appreciation, recognition, and performance awards. And she’s currently devoted to teaching Financial Management courses at Graduate School USA as an Instructor. During her almost 15 years as a Federal Government Public Servant, she had many pivotal transformational leadership roles including being the 1st Fraud Risk Manager at the U.S. Small Business Administration (SBA) where she successfully helped to mature its Fraud Risk Management Program. She has a B.B.A in Accounting from the University of Texas at Arlington, Master of Business Administration (MBA) from Texas Woman’s University, Advanced Technical Certificate in Professional Accountancy from Dallas College, Certified Fraud Examiner (CFE), Certified Internal Controls Auditor (CICA), and the Department of Defense (DOD) Financial Management Certifications along with an ICF Associate Certified Coach (ACC) Certification. Prior to SBA, she had a career at HUD that spans over six years managing projects that ensured the successful and efficient delivery of affordable, safe, and decent housing to U.S. citizens along with safeguarding HUD's programs from fraud, waste, and abuse. While at HUD she led multiple audit teams in the execution of complex quality control reviews of independent public accounting firms (Single Audits), CIGIE reviews, financial assessments, staffing studies, annual OMB A-123 risk assessment reviews for the Accountability, Integrity, & Risk (AIR) Program, etc. During her Federal Government career, she also was the Branch Chief of Financial Reporting at the DHS ICE OCFO, Office of FM-Financial Service Center. She oversaw the operations of both the Payroll and Fund Balance with Treasury Units for all DHS ICE components which processed approximately $5.2B in payroll transactions and reconciled $10.1B in cash transactions, achieving improved optimization of FM. For many years, she also successfully led and supervised audit teams at the Defense Contract Audit Agency (DCAA) in which she recovered millions in questioned costs owed from contractors. And within state government, she recovered millions of sales and use tax dollars owed to the Texas State Comptroller of Public Accounts as she led various audits. All of her efforts ensured that taxpayer dollars were being utilized reasonably and efficiently. Popps’ many years of experience in the private sector included helping to build successful internal audit divisions at major corporations such as Essilor Group and Fossil Group. During her career, she continues to gain expertise and knowledge while paying it forward by mentoring, coaching, and training those new to the accounting, audit, compliance, risk management, fraud, and internal controls industries. Popps is very passionate about all her philanthropy and volunteer efforts, especially with Alpha Kappa Alpha Sorority, Inc. and the Junior League of Washington. It’s her mission to continue to provide service to all mankind during her career, in retirement, and throughout her life. She currently resides in Alexandria, VA and spends her leisure time reading. ### Lyndon S. Remias — Instructor Lyndon Remias is a trailblazer in the field of government auditing, known for his integrity, leadership, and commitment to public accountability. With over 28 years of experience spanning public, private, and governmental sectors, Lyndon has built a reputation as a trusted expert in financial oversight and risk management. He holds multiple professional certifications, including Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Government Auditing Professional (CGAP), and Certification in Risk Management Assurance (CRMA)—credentials that reflect both his technical mastery and dedication to excellence. Lyndon’s career includes impactful roles at organizations such as the City of Virginia Beach, Amerigroup Corporation, Eastern Virginia Medical School, NEXCOM, Auditor of Public Accounts, and KPMG, where he honed his skills in operational auditing, compliance, and performance evaluation. His leadership extended into public service when he was elected to the Virginia Beach School Board, demonstrating his commitment to community engagement and education. A passionate educator and thought leader, Lyndon has served as a seminar instructor for the Graduate School and the Institute of Internal Auditors (IIA), earning recognition as a Distinguished Instructor for his engaging delivery and deep subject matter expertise. He has presented at numerous professional conferences and has held key leadership positions within the IIA and the Virginia Local Government Auditors Association (VLGAA), including serving as President of both organizations. Currently, Lyndon contributes to the profession as a peer review team leader for the Association of Local Government Auditors (ALGA), helping ensure audit quality and ethical standards across the country. A proud graduate of Old Dominion University, Lyndon earned a Bachelor of Science in Business Administration with a major in Accounting. In 2013, he was honored with the Lifetime Achievement Award from ODU’s Accounting Department for his outstanding contributions to the profession and the university. ## Pricing **Tuition:** $1049