Performance Auditing

Understand the various components of performance audits as outlined in GAGAS. After using a design matrix tool that assists in planning, you will learn other standards and techniques for conducting performance audits and reporting audit results.

You will gain practical application skills through a case study that allows you to consider planning factors, frame research questions, and determine how to collect data.

Who Takes This Course: This course is designed for federal, state, and local auditors who need to plan and conduct performance audits in accordance with Generally Accepted Government Auditing Standards (GAGAS) and government personnel who work for organizations that are subject to performance audits.

Learning Objectives:

• Summarize current performance auditing standards and terminology
• Summarize and defend performance audit planning efforts and strategies
• Apply techniques for conducting performance audits
• Discuss performance audit results and recommendations based on the elements of a finding
• Outline the requirements and standards for reporting on performance audits
• Relate results-oriented laws and initiatives to performance audits