Examine the best processes for writing clear, evidence-based, and actionable audit observations. This is ideal for Auditors who prepare or review audit findings and reports.
Overview
Syllabus
Module 1: What to Audit: Audit Selection
- Define the five stages of report development
- Describe the timing of story conferences during the course of an audit
- Describe and practice audit selection methods
- Explore the three sources for identifying what to audit: Annual plan, auditor ad hoc selection, and request
- Learn about quantitative selection methods for audits
Module 2: Where to Begin: The Role of Surveys
- Describe the role surveys play in planning
- Define three kinds of surveys: Strategic, Problem Identification, Design
- List survey design considerations
- Describe and compare the Pre-Survey and Post-Survey conferences
- Follow an agenda to conduct a meaningful Pre-Survey Conference
- Describe and produce a Survey Plan
Module 3: What to Include: Audit Design Considerations
- Define and use a formula for objectives that promotes development of finding elements
- Explain the relationship between objectives and findings
- Demonstrate how objectives provide a basis for planning
- Define the role of subobjectives in planning audit data collection and analysis steps
- Formulate audit objectives and develop audit programs
Module 4: How to Proceed: Formulating an Audit Plan
- Describe the role of the Post-Survey Conference in audit planning
- Follow an agenda to conduct a meaningful Post-Survey Conference
- Explain the basis for a “Go/No Go” decision
- Describe and produce an Audit Plan
Taught by
Mark Gebicke, Penny Popps, and Lyndon S. Remias
