# Auditing Performance Outcomes Course Canonical URL: ## Overview Gain the skills of advanced program performance assessment and evaluation methodology for determining impact (benefit) attributable to agency program operations, investments, and changes. Learn to identify and validate cause and effect relationships in determining the outcome results of a program initiative or change. Explore various evaluation designs to isolate the results or impacts attributable to an initiative or intervening variable by comparing performance achieved with the initiative to performance without it. Learn the conditions, strengths, and weaknesses of applying each design in accounting for rival causes. Through multiple case exercises, practice planning, audits and evaluations using the design methodologies that lead to valid and supportable findings. Learn how to prepare a Cost/Benefit Analysis to determine if outcome results attributable to a program initiative are worth the cost. ## What you'll learn - Recognize what audit questions call for an impact audit with the objective of determining the outcome results attributable to a program or initiative. - Explain how impact audits with a focus on outcome results are similar to and different from traditional performance audits. - Describe the basic methodology for conducting impact audits. - Define and apply the finding elements for impact audits. - Cite the items of background information about the program or initiative under audit that needs to be collected in conducting an impact audit. - Write objectives that provide direction for planning and reporting on impact audits. - Identify rival causes that can adversely affect an auditor's ability to draw sound conclusions about the results attributable to a program or initiative. - Choose and apply the methodology design that is most applicable in conducting a given impact audit considering data availability and rival causes. - Explain the use of Cost and Benefit Analysis and how the results of impact audits are used in such analysis. - Prepare a Cost and Benefit Analysis of an implemented program or initiative. ## Curriculum #### Module 1: Basics in Auditing Outcomes - Understanding the objectives of impact audits - Distinguishing between traditional performance audits and impact audits - Identifying elements of impact audit findings - Selecting appropriate performance measures for impact audits #### Module 2: Preparing for an Impact Audit - Mapping programs to understand operations and outcomes - Gathering essential background information for audit preparation - Assessing target problems, causes, and populations involved - Determining if conditions support conducting an impact audit #### Module 3: Designs for Conducting Impact Audits - Exploring methodological designs: Post Group Comparison, Before-and-After, and Time-Series - Assessing strengths and weaknesses of each design - Controlling for rival causes and external factors in analyses - Applying designs to practical auditing scenarios #### Module 4: Applying the Designs - Formulating precise audit objectives and questions - Selecting the most appropriate methodological design - Identifying and collecting reliable performance data - Documenting audit plans clearly and effectively #### Module 5: Cost and Benefit Analysis - Understanding the use and significance of cost-benefit analyses - Quantifying benefits attributable to program initiatives - Calculating and evaluating cost-efficiency and cost-effectiveness - Performing practical cost-benefit analysis on implemented initiatives ## Schedule - Aug 13, 2026 – Aug 14, 2026 — Live Online - Sep 15, 2026 – Sep 16, 2026 — Live Online - Nov 5, 2026 – Nov 6, 2026 — Live Online - Dec 7, 2026 – Dec 8, 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