# Enterprise Risk Management for Auditors Course Canonical URL: ## Overview This fast-paced, seminar-style course is for managers, auditors, and analysts responsible for mission and mission support risk assessment over financial and performance activities, including implementing the Federal Manager’s Financial Integrity Act and OMB Circular A-123. It is also designed for auditors and evaluators who need to understand the application and role of risk management and assessing internal control in sustaining organizational performance, efficiency, effectiveness, and accountability. Seminar topics are based on a combination of the GAO Green Book, Standards for Internal Control, the COSO standards for ERM, as well as current literature written by our instructors! This course is part of the Certified Government Auditor (CGA) program, Level 3. ## What you'll learn - Explain the need for ERM. - Describe risk in government. - Explain leadership accountability for enterprise risk management. - Identify strategies for building a risk culture. - Use ERM to define risk to strategic goals. - Articulate the role of ERM in the budget environment. ## Curriculum #### Module 1: Introduction to Enterprise Risk Management (ERM) - Understanding the need and importance of ERM in government - Identifying various types of risks: operational, economic, reputational, and compliance-related - Exploring leadership accountability and strategies for building a risk-aware culture #### Module 2: OMB Circular A-123 and ERM Requirements - Detailed review of OMB Circular A-123 requirements for ERM - Integration of ERM with strategic planning and internal control processes - Understanding the roles and responsibilities of Chief Financial Officers, Chief Operating Officers, and Performance Improvement Officers in ERM #### Module 3: ERM Process and Risk Profiles - Step-by-step approach to establishing context and identifying risks - Analyzing, evaluating, and prioritizing identified risks - Creating and maintaining agency-wide risk profiles to guide risk response #### Module 4: Risk Responses and Mitigation Strategies - Formulating strategies to respond to identified risks (avoidance, reduction, acceptance, sharing) - Assessing residual risks and developing corrective action plans - Continuous monitoring and adjusting risk response plans based on effectiveness #### Module 5: Internal Control and the GAO Green Book - Introduction to GAO’s Standards for Internal Control (the Green Book) - Evaluating internal control systems against GAO standards - Identification and reporting of internal control deficiencies #### Module 6: Fraud Risk Management - Recognizing and assessing fraud risks in government programs - Applying GAO’s Fraud Risk Management Framework - Establishing risk tolerances and managing fraud risks through preventive and detective controls #### Module 7: Reporting and Assurance Statements - Developing annual assurance statements per FMFIA requirements - Reporting on ERM and internal control effectiveness - Understanding reporting requirements for control deficiencies, significant deficiencies, and material weaknesses #### Module 8: Additional ERM Considerations - Managing privacy risks in federal programs - Conducting acquisition and grant assessments - Managing Antideficiency Act risks and other compliance-related risks ## Schedule - Jun 29, 2026 9:00am–5:00pm — Live Online - Aug 10, 2026 9:00am–5:00pm — Live Online - Sep 14, 2026 9:00am–5:00pm — Live Online - Oct 26, 2026 9:00am–5:00pm — Live Online - Dec 11, 2026 9:00am–5:00pm — 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:** $649