The Governmental Audit: From Planning to Reporting Course

Module 1: Types of Audits

• Understand key federal legislation affecting government audits.
• Differentiate between financial, performance, and attestation audits.
• Explore the roles of auditors and audit organizations.
• Discuss nonaudit services and the principle of auditor independence.
• Examine accountability and the auditor's role in enhancing public trust.

Module 2: Internal Control

• Define internal control and its significance in government audits.
• Learn about GAO’s Green Book and its five components and 17 principles.
• Explore risk assessment, control activities, and monitoring practices.
• Discuss the relationship between controls and organizational processes.

Module 3: Audit Findings and Evidence

• Distinguish between traditional and impact audit findings.
• Understand the structure and elements of a finding: criteria, condition, cause, and effect.
• Identify various types and sources of audit evidence.
• Learn the standards for sufficient and appropriate evidence.

Module 4: Conducting an Audit Survey

• Outline the phases of performance audits and the purpose of the survey phase.
• Learn to gather background, operational, and control-related information.
• Use story conferences and survey planning techniques effectively.
• Identify potential issues and audit objectives through data collection.

Module 5: Case Study Part I—Preparing a Survey Plan

• Apply survey techniques to a real-world audit scenario at a research center.
• Analyze documentation and stakeholder input to define key audit issues.
• Develop preliminary audit objectives and data collection strategies.

Module 6: Planning the Audit

• Learn the five steps of audit planning from objective setting to audit plan preparation.
• Assess risk of fraud, compliance violations, and internal control weaknesses.
• Develop audit objectives and select appropriate scope and methodology.

Module 7: Case Study Part II—Preparing an Audit Plan

• Analyze survey findings to define audit conditions, criteria, effects, and causes.
• Create structured audit plans based on case study results.
• Determine further audit work required for complete findings.

Module 8: Implementing the Plan and Reporting the Audit Results

• Understand supervisory responsibilities during audit execution.
• Link findings to objectives using standard finding elements.
• Learn techniques for structuring, outlining, and writing audit reports.
• Use visual aids and clear writing principles to enhance report quality.

Module 9: Case Study Part III—Reporting the Audit Results

• Review final audit findings and formulate actionable recommendations.
• Conduct report conferences and stakeholder debriefings.
• Summarize audit results, root causes, and best practices in communication.