# Intermediate Performance Auditing Course Canonical URL: ## Overview Gain the knowledge and skills necessary for a seasoned audit professional performing or supervising complex performance audits. Learn key concepts and decision processes for successfully executing each phase of a performance audit: survey, planning, field work, and reporting. Through a progressive case study, explore the audit process that challenges you to consider audit alternatives, make critical decisions, and examine the outcome of your decisions. Apply techniques used by experienced audit practitioners and supervisors in this hands-on approach to managing audit engagements and ensuring more timely completion of meaningful audits. ## What you'll learn - Prepare audit programs and plans for each phase of the audit. - Based on survey work, identify detailed audit issues and core performance aspects having maximum potential for improvement. - Appraise in fieldwork, the quantity and quality of program products and services (outputs), and the timeliness of their delivery to customers. - Appraise in fieldwork, the economy, and efficiency in producing program products and services, and in delivering them to customers. - Prepare an analysis demonstrating any potential for improvement. - Develop performance findings and make recommendations for improvement. ## Curriculum #### Module 1: Performance Audits - Distinguish between types of governmental audit assignments, including financial audits, attestation engagements, and performance audits - Define the objectives and focus areas of performance audits, including program effectiveness, economy and efficiency, internal controls, and compliance - Analyze program effectiveness by evaluating criteria relevance, outcome measurement methods, and data accuracy - Apply economy and efficiency audit techniques to identify cost savings and productivity improvements - Describe the four phases of a performance audit and the key characteristics that define each phase #### Module 2: Surveys - Conduct an initial survey by reviewing legislation to determine program authority, objectives, and legal restrictions - Gather and analyze background information about program activities, organizational structure, and performance data - Identify potential performance problems and concerns by detecting inconsistencies, compliance gaps, and unrealistic performance expectations - Assess performance areas using impact and likelihood criteria to prioritize issues for further examination - Select areas for detailed fieldwork based on survey findings and their potential for significant improvement #### Module 3: Planning - Develop well-constructed audit objectives that clearly identify the subject, performance aspect, and expected finding elements - Distinguish between objectives that seek condition and those that respond to specific allegations or concerns - Apply appropriate criteria — both definitive and elusive — to guide audit scope and evaluation standards - Explain how audit objectives shape scope, methodology, data gathering, and the findings and recommendations process - Recognize the consequences of imprecise objectives and apply strategies to refine them before fieldwork begins #### Module 4: Fieldwork - Execute in-depth fieldwork to determine whether identified performance problems exist and are significant - Gather and evaluate evidence to establish facts, support findings, and develop conclusions - Apply the four attributes of an audit finding — condition, criteria, effect, and cause — to structure analysis - Develop finding point sheets that capture all required elements, including agency comments and recommendations #### Module 5: Reporting - Explain the purpose of audit reporting, including communicating results, preventing misunderstanding, and facilitating follow-up - Apply a sound reasoning process to plan report content and assess the persuasiveness of conclusions and recommendations - Evaluate audit findings against established quality characteristics: significance, objectivity, sufficient evidence, and logical conclusions - Structure a written audit finding using standard components, including charge paragraph, criteria, condition, cause, effect, and recommendations ## Schedule - Jun 23, 2026 – Jun 25, 2026 — Live Online - Aug 4, 2026 – Aug 6, 2026 — Live Online - Sep 28, 2026 – Sep 30, 2026 — Live Online - Oct 21, 2026 – Oct 23, 2026 — Live Online - Nov 30, 2026 – Dec 2, 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:** $1199