Session 1: September 12, 2017 (1:00-4:00 p.m. ET)
Session 2: September 14, 2017 (1:00-4:00 p.m. ET)
Given the magnitude and breadth of current and anticipated budget reductions, coupled with increasing citizen demands for tighter fiscal accountability, government at all levels is permanently changing. This requires the government auditing profession to reach deep for answers that go beyond strengthening controls or improving processes. This eWorkshop will focus on identifying and responding to critical emerging issues both within the auditing profession and the surrounding environment.
Internal issues include defining auditor roles; interpreting standards for audit and non-audit services; supporting accomplishment of high impact audit objectives and methodologies with high quality, sufficient evidence; assessing the benefits of auditor certifications; recruiting and nurturing an interdisciplinary workforce; and understanding the impact of governance structures on auditor effectiveness. Attention will be given to the measurement-based audit approach compared to one based on auditing organizational controls.
External issues include assessing and supporting financial sustainability strategies, encouraging ethical and effective organizational cultures, adopting and accelerating technology applicable to auditing’s needs, and implementing government audit reporting and accountability requirements.
Upon completion of this course, participants will be able to:
- Understand where information on emerging issues and best practices came from and the processes within audit planning to identify it.
- Determine the imminent emerging issues and some on the horizon facing government audit organizations.
- Determine best practices auditors can adopt to respond to emerging issues effectively as individuals, audit organizations, and a profession
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.
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