eWorkshop: Challenges in Public Sector Auditing for 2018 and Beyond

3/20/2018 2:00 PM
3/29/2018 4:00 PM
Eastern Time (ET)
1/17/2018 12:00 AM

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

​Session 1: March 20, 2018 (2:00-4:00 p.m. ET)
Session 2: March 22, 2018 (2:00-4:00 p.m. ET)
Session 3: March 27, 2018 (2:00-4:00 p.m. ET)
Session 4: March 29, 2018 (2:00-4:00 p.m. ET)

Government audit offices at all levels should engage in strategic planning to identify “high impact” audits that respond to upcoming challenges and opportunities. To carry out these audits, public sector auditors must be prepared to conceptualize audit findings and issue recommendations that go beyond strengthening controls or improving basic processes. This eWorkshop will focus on identifying and responding to critical challenges in 2018 and beyond, both within the government auditing profession and the surrounding environment.

Challenges within the government auditing profession include defining and executing auditor roles and responsibilities in complex political environments; interpreting audit standards: especially for performance audits where multiple standards issued by different “standards setters” have not been reconciled; supporting accomplishment of high impact audit objectives with appropriate and sufficient evidence; assessing the benefits of auditor certifications especially, those pertinent to performance auditing; recruiting and nurturing an interdisciplinary workforce; and understanding the impact of governance structures on auditor effectiveness.

Challenges in the surrounding environment include conducting audits in potentially polarized political environments populated by officials who may be more influenced by ideology than “evidence based” reality. Public sector auditors must also effectively plan and conduct audits of “high profile” issues such as sexual harassment, immigration, and health care. One of the many challenges in addressing these types of controversial issues is the absence of audit criteria to assess policy or program outcomes. Additional ongoing challenges include assessing financial sustainability strategies;encouraging ethical and effective organizational cultures;adopting and accelerating technologies to improve government performance; and implementing government audit reporting and accountability requirements.

Learning Objectives

Upon completion of this course, participants will be able to:

  • Understand where information on current and ongoing challenges comes from and the processes within audit planning to identify them.
  • Identify the challenges that have recently emerged in 2017 continuing into 2018.
  • Establishing a process to identify and respond to challenges on the horizon facing government audit organizations.
  • Determine best practices public sector auditors can adopt to respond to new challenges effectively as individuals and audit organizations.


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: $249.00
Public: $299.00​

Event Information

Course Duration: 4 days
CPE Hours: 8
Knowledge Level: Basic
Field of Study: Auditing (Governmental)


Advance Preparation:


Delivery Method: Group Internet based

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 .