Course ID: DRAF-EL
Length: 2 days
Credits: CLPs: 16, CPEs: 16
Modality: In-person, Virtual, Group
Pre-Requisites: Participants should have a basic understanding of auditing, internal controls, compliance, inspections, evaluations, or oversight activities. Familiarity with government programs, operational processes, or audit environments is recommended. Prior experience conducting, supporting, managing, or responding to audits or reviews is helpful but not required.
Advance Preparation: No advance preparation is required. Participants may benefit from reviewing a recent audit, inspection, or evaluation report and becoming familiar with basic audit finding concepts, including criteria, condition, cause, effect, and recommendation. Participants are encouraged to consider examples from their own work environment for application during course exercises.
NASBA Level: Intermediate
NASBA Field of Study: Auditing (Governmental)
Course Description
This two-day course prepares participants to develop and communicate clear, objective, and defensible audit findings that support management decisions and corrective action. Participants learn to evaluate the quality of evidence, maintain a clear trail from audit objectives to reported conclusions, and recognize limitations that could affect the strength of a finding. They apply disciplined audit-writing practices to build logically aligned findings, distinguish underlying causes from symptoms, assess supported effects and risks, and recommend feasible corrective action without assuming management responsibilities. Participants also learn to assemble and review complete findings, evaluate management responses, address review challenges, determine whether reports are ready for publication, and present validated results accurately and professionally.
Learning Objectives
- Develop complete audit findings using the Criteria, Condition, Cause, Effect, and Recommendation framework
- Evaluate and document sufficient, appropriate, and reliable audit evidence
- Perform root cause analysis and assess risk and impact
- Write concise, executive-level findings that withstand technical, legal, and peer review scrutiny
- Develop actionable recommendations that address root causes and improve operations
- Assemble findings into professional audit reports and leadership briefings that promote accountability and mission effectiveness
Cancellation Policy: In the event a course is cancelled by force majeure, the course must be rescheduled within 180 days, plus any non-reimbursable fees incurred by BMRA, to avoid the penalty of full payment to BMRA for the entire cost. In the event an entire course session is cancelled, for reasons other than force majeure, less than thirty (30) calendar days prior to course commencement, all costs that BMRA incurred in preparing to teach this course must be reimbursed unless they may be reallocated to the rescheduled course. A postponement of a course is considered a cancellation unless it is rescheduled within 180 days from the date of postponement.
Complaint Resolution Policy: Complaints will be promptly addressed by calling 703-691-0868 or emailing businessdevelopment@bmra.com.
Business Management Research Associates, Inc. (BMRA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website www.nasbaregistry.org.
For more information, please contact businessdevelopment@bmra.com or call us at (703) 691-0868 ext. 100.
Course ID: DRAF-EL
Length: 2 days
Credits: CLPs: 16, CPEs: 16
Modality: In-person, Virtual, Group
Pre-Requisites: Participants should have a basic understanding of auditing, internal controls, compliance, inspections, evaluations, or oversight activities. Familiarity with government programs, operational processes, or audit environments is recommended. Prior experience conducting, supporting, managing, or responding to audits or reviews is helpful but not required.
Advance Preparation: No advance preparation is required. Participants may benefit from reviewing a recent audit, inspection, or evaluation report and becoming familiar with basic audit finding concepts, including criteria, condition, cause, effect, and recommendation. Participants are encouraged to consider examples from their own work environment for application during course exercises.
NASBA Level: Intermediate
NASBA Field of Study: Auditing (Governmental)
Course Description
This two-day course prepares participants to develop and communicate clear, objective, and defensible audit findings that support management decisions and corrective action. Participants learn to evaluate the quality of evidence, maintain a clear trail from audit objectives to reported conclusions, and recognize limitations that could affect the strength of a finding. They apply disciplined audit-writing practices to build logically aligned findings, distinguish underlying causes from symptoms, assess supported effects and risks, and recommend feasible corrective action without assuming management responsibilities. Participants also learn to assemble and review complete findings, evaluate management responses, address review challenges, determine whether reports are ready for publication, and present validated results accurately and professionally.
Learning Objectives
- Develop complete audit findings using the Criteria, Condition, Cause, Effect, and Recommendation framework
- Evaluate and document sufficient, appropriate, and reliable audit evidence
- Perform root cause analysis and assess risk and impact
- Write concise, executive-level findings that withstand technical, legal, and peer review scrutiny
- Develop actionable recommendations that address root causes and improve operations
- Assemble findings into professional audit reports and leadership briefings that promote accountability and mission effectiveness
Cancellation Policy: In the event a course is cancelled by force majeure, the course must be rescheduled within 180 days, plus any non-reimbursable fees incurred by BMRA, to avoid the penalty of full payment to BMRA for the entire cost. In the event an entire course session is cancelled, for reasons other than force majeure, less than thirty (30) calendar days prior to course commencement, all costs that BMRA incurred in preparing to teach this course must be reimbursed unless they may be reallocated to the rescheduled course. A postponement of a course is considered a cancellation unless it is rescheduled within 180 days from the date of postponement.
Complaint Resolution Policy: Complaints will be promptly addressed by calling 703-691-0868 or emailing businessdevelopment@bmra.com.
Business Management Research Associates, Inc. (BMRA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website www.nasbaregistry.org.
For more information, please contact businessdevelopment@bmra.com or call us at (703) 691-0868 ext. 100.