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

CPE Information

Learning Objectives:

This course covers:

• 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

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.

Instructors

John Herko