Course Description

This course introduces participants to the complete government performance audit lifecycle and the standards, principles, and practices that support effective audit work. Through various means, participants examine the evolution of government auditing, Government Auditing Standards (GAGAS), ethics and independence requirements, quality management, audit planning, evidence development, internal controls, fieldwork, reporting, and corrective-action follow-up. The course emphasizes practical application of government audit guidance and develops participants’ ability to recognize, plan, execute, document, report, and follow up on performance audits that are credible, useful, and defensible.

Learning Objectives

• Explain how government auditing evolved as a public accountability function and identify major organizations that shape government audit practice.
  Distinguish among major audit guidance sources and describe how GAGAS, DoD audit guidance, and IIA standards may be used together in public-sector audit environments
• Recognize key GAGAS concepts for ethics, independence, professional judgment, competence, quality management, and engagement documentation
• Develop a basic performance audit planning framework by linking audit objectives, scope, methodology, criteria, risks, internal control considerations, evidence needs, and work-program steps
• Apply fieldwork concepts to collect and evaluate sufficient, appropriate evidence and identify internal control deficiencies, fraud risks, noncompliance, and root causes relevant to the audit objectives
• Draft audit findings, conclusions, recommendations, and report elements that are clear, evidence-based, balanced, and useful to decision makers
• Describe how auditors obtain and address management comments, distribute reports, protect sensitive information, and support follow-up on corrective actions

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.