| Course
Syllabus-- Central/Local Government Auditing Standards |
| Course
Particulars |
Course
Title: Central/Local Government Auditing Standards
Course Code: KeII
– 08/GA100
Location: Unguja, Zanzibar
Level: Introductory
Date: 22
- 26 September, 2010
Course Duration: 5 Days
Fees: $ 1,500.00 |
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| Course
Description |
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| In government,
auditing is used as a multipurpose tool for accountability
and management decision making and control for providing information
to improve program operations and results. Producing effective
audits that serve these purposes requires an understanding
of the standards. Learn the requirements of individual standards
as well as the latest amendments to the standards and issues.
Accepted practice in performance
auditing is to begin with objectives based on user needs
and to develop a report that answers those objectives. This
course is grounded on the concept that using audit objectives
as the logical, integrated basis from planning through reporting
can help you organize your message and write reports that
succinctly communicate the audit results. Learn how to write
audit objectives to form an outline of the message, as well
as how to use a report conference to reach agreement on
the message before writing. Develop tools for organizing
the report message to answer the audit objectives and for
writing a finding synopsis.
The focus of the course is on standards for performance
audits. However, we can tailor the course for on-site presentation
and address standards for financial audits and attestation
engagements.
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| Course
Objectives |
This course is designed
to guide you step-by-step on Central/Local Government Auditing
process based on recent best practices. At the end of the course
you will be able to: |
|
- Explain the general standards, including
updates
- Explain the reporting standards and
field work standards for performance audits, including
updates
- Explain, at a conceptual level, the
standards for attestation engagements, now included in
the Government Auditing Standards
- Explain, at a conceptual level, the
AICPA and added GAO standards for financial audits
- Describe the types of audits and engagements,
and related concepts
- Design a report to solve the problem
of multiple audiences
- Explain the effect objectives have on
findings and message formulation
- Write objectives for process-oriented
and results-oriented audits that identify the performance
aspects and finding elements to be developed and form
the outline for the report
- Organize a finding that answers the
audit objectives using different outline methods and advance
organizers such as captions and topic sentences
- Adapt audit objectives for use as "captions"
in a report
- Apply general guidelines for using appropriate
visual aids
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| Targeted
Audiences |
Region:
East African Member States: Kenya, Tanzania,
Rwanda and Uganda
Participants:
Auditors at Central and Local governments who desire to refresh
or expand their understanding of federal funds control, auditing
requirements and practices. |
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| Course
Outline |
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| The course is divided
into 3 lessons. Each lesson covers key parts of the Central
and Local government auditing element. Each one offers information
and requires you to use it to acquire and demonstrate specific
knowledge or skills essential to the Central and Local government
auditing. Lesson
1: Foundation in Public Sector Auditing
Unit 1. Basic Governmental Auditing OR
Government Auditing Standards: Review and Update with The
Governmental From Planning to Reporting
Unit 2. Presentation Skills for Auditors
Unit 3. Foundation Assessment
Lesson 2:
Special Focus in Public Sector Auditing
Unit 1. Assessing Controls in Performance
Audits
Unit 2. Information Systems Auditing
Lesson 3:
Public Auditors' Attention Issues
Unit 1. Ethical Decision Making for Auditors
Unit 2. Prevention and Detection of Fraud
Unit 3. Focus Assessment
Lesson 4:
Writing Audit Reports by Objectives
Unit 1 - How Report Structure Serves Various
Audiences
Unit 2 - How Auditing and Reporting Form
a Single, Coherent Process
Unit 3 - How Objectives Form the Basis
for the Finding
Unit 4 - How Objectives Determine the Report's
Direction
Unit 5 - How an Audit Program is Built
from Objectives
Lesson 5: Writing
Value-Added Audit Reports
Unit 1 - How to Move from Data to Message
Unit 2 - How to Use an Outline
Unit 3 - How to Use Advance Organizers
for a Coherent Report
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| Contact
Us |
For More Information
Contact Training Coordinator: Dr. Frederic Mclaren
at:
E-Mail: fmclaren@konsultecon.org
Register online: here |
