Description

Government auditors at all levels will gain a better appreciation and understanding of internal control systems and how to assess their effectiveness.

Learning Objectives

• Auditing standards and internal controls
• Control frameworks from around the world
• GAO’s Green Book — Standards for Internal Control in the Federal Government
• Risk assessment model from an auditor’s perspective
• Assessment document for internal controls
• Elements of an audit finding and the relationship to internal controls
• When to recommend preventive controls versus detective controls
• Effectively conveying audit results and internal control findings