Performance Auditing Made Easy

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Overview

2.0 Credits
ONLINE

Unlike a traditional financial audit objective (Are the financial statements materially misstated?), performance auditing can address a wide variety of objectives (Is this program working? Can it be improved? Where can we save money? How can we operate more efficiently and effectively?).  This session will explain what a performance audit is, describe the standards that must be followed, and provide examples that indicate the value of a performance audit.  Performance audits can add value to any entity and practitioners can profit from adding these special assurance services to their practices.

Objectives

* Understand what a performance audit is and how it differs from traditional financial audits

* Understand the various standards applicable to performance audits

* Understand the United States Government Accountability Office Standards for Performance audits

* Understand performance audit planning, fieldwork, and reporting

* Understand how to look for and report on fraud, waste, and abuse in a performance audit

Major Topics

* Performance audit types

* Performance audit standards

* Performance audit planning

* Performance audit fieldwork

* Performance audit reporting

* Performance audits and fraud, waste, and abuse

Designed For

Internal and external audit professionals at all levels Program evaluation personnel at all levels Risk and compliance personnel at all levels

Prerequisite

None

Advanced Preparation

None