Mapping Programs and Developing High-Impact Audit Issues

Auditors must understand, and in some cases develop, audit criteria that can be used to assess risks and vulnerabilities, and focus the audit on high-risk programs and issues. Reengineer your audit planning process and design audits to identify high-impact audit issues early in audit planning by using an approach in which auditors select issues and develop audit objectives that will not only have impact, but also be doable given constraints on audit resources.

Learning Objectives

This course covers:

  • Mapping each program being audited by describing and making transparent the relationships between inputs, processes, outputs, and outcomes, enabling auditors to categorize measures to demonstrate program performance levels.
  • Using a performance expectations model to formally develop criteria and preliminary conditions during planning to leave more room in fieldwork for root causes and high-impact effects
  • Using risk and vulnerability assessment to prioritize audit issues

Related Courses

  • Developing and Conducting Effective and Efficient Performance Audit Programs
  • Field(s) of Study

    Auditing (Governmental)

    Course Length

    1 day

    Course Level



    Morgan, Stephen

    CPE Hours


    Group Cost

    Questions? or 703.684.6931, ext. 303.