Description

If a federal agency wishes to issue a report that has findings, recommendations or conclusions, and states that they comply with GAGAS, then a data reliability assessment must be performed. This course offers an approach for performing the data reliability assessment. The course uses the methodology proposed by GAO (09-680-G) and expands the course with hands-on discussions from real-life experiences.

CPE Information

Learning Objectives:

This course covers:

• What is a data reliability assessment and when is it required?
• What are the three judgment options in the data reliability assessment report?
• How to test and document in accordance with various requirements
• How to scope the data reliability testing to a manageable level

Program level: Basic

Delivery method: Group internet-based (virtual) or group-live (in person)

Course prerequisite: None

Advance prep: None

CPE credit: 8

Field of study: Auditing (Governmental)

AGA 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 National Registry of CPE Sponsor ID: 104201.