Developing and Presenting Audit Findings Course

Module 1: Findings are the Foundation

• Understand the purpose of audit findings in performance auditing
• Identify elements of a traditional audit finding: criteria, condition, cause, and effect
• Explore how findings form the foundation of audit reports and recommendations

Module 2: What Contributes to Developing an Audit Finding?

• Learn how findings are developed from planning through reporting
• Connect audit objectives with performance aspects and finding elements
• Recognize how user needs shape audit objectives and findings

Module 3: Developing Traditional Audit Findings

• Distinguish among classic, normative, and descriptive findings
• Recognize situations when fewer than four finding elements are appropriate
• Explore compliance findings and audit reporting against authoritative criteria

Module 4: Developing Accomplishment and Process Findings

• Understand audit approaches for outputs, outcomes, and resources
• Define performance aspects like efficiency, quality, timeliness, and cost
• Differentiate between process and accomplishment findings and their criteria

Module 5: Presenting Audit Findings

• Use Yellow Book standards for audit reporting content and form
• Outline audit findings using structured templates and synopses
• Craft effective written and oral presentations of audit results

Module 6: Developing Impact Findings

• Apply cause-effect models to measure program impacts
• Use designs like Before and After, Interrupted Time Series, and Comparison Groups
• Develop cost-benefit findings based on performance improvement metrics