eWorkshop: Performance Auditing from an Advocacy Perspective

9/12/2017 1:00 PM
9/14/2017 4:00 PM
Eastern Time (ET)
1/25/2017 12:00 AM

Registration will close 24 hours prior to the beginning of the webinar start time listed.

Part 1: Tuesday, September 12, 2017 - 1:00-4:00 p.m. ET and
Part 2: Thursday, September 14, 2017 - 1:00-4:00 p.m. ET

From an advocacy perspective, this eWorkshop enables participants to understand why measurement is essential to achieve audit results. The course will focus on how and why to develop and carry out a plan for conducting risk- and measurement-based performance audits. Planning and conducting audits at the project level are critical to achieving successful audit outcomes.  Accordingly, this course assists participants by providing insight on how to identify key performance issues; develop measurement-based audit objectives; align the objectives to appropriate methodologies; and develop high impact, measurement-based audit findings.  Overall, the course emphasizes the difference between process or internal control findings and measurement-based findings. The facilitator is a co-author of Performance Auditing, 3rd edition, which was fully revised and updated in 2016.

Learning Objectives:

  • Through participation in this course, participants will:
  • Assess the rationale and benefits of conducting performance audits.
  • Distinguish the characteristics of performance audits and how they differ from financial audits.
  • Identify types of performance audits based on performance expectations/risks of government programs.
  • Understand and consider the steps in planning a performance audit.
  • Understand how programs are selected for audit and how performance audit objectives are developed based on identified risks/vulnerabilities.
  • Describe different data collection and analysis methodologies, along with relevant applicability to specific objectives.
  • Distinguish between process-based and measurement-based approaches to performance audits, and describe the limitations and benefits of each approach.
  • Review examples of auditing performance including economy, unit costs, safety, and revenue collection.
  • Review the approach for determining relevance and reliability of performance measures and potential impact on performance audits.
  • Identify findings including quantitative effects and overall conclusions.


Stephen Morgan, CIA, CGAP, CGFM, CFE, is the president of Excellence in Government Accountability and Performance Practices, Inc. (EGAPP), which specializes in training government auditors and managers. He is a co-author of Performance Auditing, 3rd edition, which was fully revised and updated in 2016.

Morgan joined the internal audit function in the city of Austin, Texas, in 1985, and became the city auditor in 2000, responsible for directing performance audits, conducting fraud investigations, and performing consulting engagements. Previously, Morgan was an auditor in the U.S. Government Accountability Office's National Productivity Group for eight years, responsible for auditing federal productivity programs. Morgan has served on the Advisory Council on Government Auditing Standards, as chairman of the National Intergovernmental Audit Forum's Emerging Issues Committee, and as an executive committee member of the Southwest Intergovernmental Audit Forum.

Throughout his career, Morgan has instructed, designed, and delivered courses on performance measurement, management, and auditing. For more than 25 years, he served as a faculty member for the Graduate School and the Government Audit Training Institute in Washington, D.C. Morgan has co-authored four performance auditing textbooks and contributed as co-author of a chapter for the 2007 World Bank publication Performance Accountability and Combating Corruption. He also co-authored The IIA's CGAP Study Guide, 4th edition, and has spoken at IIA international conferences around the world. Morgan has been an active member and leader of The IIA at local, regional, national, and global levels, serving on numerous committees and boards, including Chairman of the North American Board. Over his career, Morgan has received top honors from the Comptroller General of the United States, American Society of Public Administration, and The IIA, including the Victor Z. Brink Memorial Award for Distinguished Service and election into the American Hall of Distinguished Audit Practitioners.


ACGA: $199.00
Public: $249.00

Event Information

Course Duration: 2 days
CPE Hours: 6
Knowledge Level: Intermediate
Field of Study: Auditing (Governmental)


Advance Preparation:


Delivery Method: Internet Group Live

The IIA 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.