# Basic Governmental Auditing Course (Self-Paced) Canonical URL: ## Overview Our premier course for new performance auditors! Develop the personal and professional attributes you need to be successful in the government audit environment. Through lectures, discussions, and exercises, gain an understanding of the Government Auditing Standards, types of audits, the role of audit objectives, qualitative and quantitative audit evidence, the fundamentals of interviewing, risk and control assessment, the preparation of audit documentation, as well as audit findings, reports, and their elements. ## What you'll learn - Explain the requirements for and expectations of a government auditor. - Describe the legal and regulatory standards that apply to government audits. - Describe what occurs during each phase of an audit. - Apply Government Auditing Standards when planning, conducting, and reporting the results of your audits. - Identify appropriate evidence and prepare audit documentation that meets standards and contains all the necessary elements. - Conduct interviews to collect important facts and opinions. - Develop audit findings that address conditions, criteria, and cause and effect that lead to recommendations. - Communicate and present audit findings to different audiences. - Identify knowledge and skill areas in which you may wish to pursue future training and continued career development. ## Curriculum #### Module 1: The Auditing Profession and Standards - Define auditing and the role of auditors in the public sector - Understand Generally Accepted Government Auditing Standards (GAGAS) - Differentiate between financial audits, performance audits, and attestation engagements - Explore the ethical principles and responsibilities of government auditors #### Module 2: Mandating Accountability and Performance - Explain the importance of government accountability and transparency - Understand the legislative and regulatory mandates for audits - Identify the connection between audit standards and public performance expectations #### Module 3: Audit Findings - Learn the essential elements of an audit finding - Develop criteria, condition, cause, and effect components - Explore how to support findings with sufficient, appropriate evidence #### Module 4: Planning Performance Audits - Establish audit objectives, scope, and methodology - Conduct risk assessments and determine audit criteria - Develop audit plans and resource estimates #### Module 5: Collecting Data (The Fieldwork Phase) - Gather evidence through documentation review, observation, and interviews - Ensure data reliability and relevance - Maintain audit documentation standards and security #### Module 6: Interviewing - Learn principles of effective interviewing for audit evidence collection - Plan and conduct structured interviews - Document and assess interview responses objectively #### Module 7: Communicating Results (The Reporting Phase) - Prepare audit reports that are clear, complete, and persuasive - Ensure reports meet GAGAS and stakeholder requirements - Use proper format, language, and evidence presentation techniques #### Module 8: Developing Audit Skills - Identify essential competencies for government auditors - Practice critical thinking, ethics, and professional skepticism - Engage in audit simulations and skill-building activities ## Pricing **Tuition:** $1849