Basic Governmental Auditing Course

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