eWorkshop: Government Auditing Standards 2018 Revision and Summary of Major Changes Since 2011

6/18/2019 1:00 PM
6/20/2019 5:00 PM
Eastern Time (ET)
2/19/2030 12:00 AM

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

​Session 1: June 18, 2019 (1:00-5:00 p.m. ET)

Session 2: June 20, 2019 (1:00-5:00 p.m. ET)

The instructor will review chapters One through Five of the 2018 Government Auditing Standards (Yellow Book) which are pertinent to all types of audit engagements. This will include types of audits, ethical principles, and maintaining independence. To prepare your office for future peer reviews the instructor will emphasize internal quality control systems designed to help ensure you are in full compliance with standards. The instructor will also help ensure participants are up to date on requirements and changes pertaining to CPE, use of specialists, internal control testing, and responding to fraud, waste, and abuse.

This eWorkshop will include a review and update of chapters pertaining to performance auditing including planning, fieldwork, and reporting standards. The review will include an overview of the extensive 2014 “Green Book” federal internal control framework which can be “customized” and adopted to other levels of government. Finally, the review will summarize some of the key changes to GAGAS standards for financial audits and attestation engagements.

The eWorkshop will be conducted using instructor presentation, participant interaction through question and answer, and polling questions. The goal is to ensure the participants understand not just what the Standards say but what they mean.

Learning Objectives

Upon completion of this eWorkshop, participants will be able to understand changes to the Government Auditing Standards since 2011 and selected 2018 requirements, in particular:

  • Understand the new format for Government Auditing Standards which differentiates requirements from application guidance.
  • Gain perspective on government auditing principles and the use and application of the standards, including types of audits and engagements.
  • Understand ethical principles in government auditing.
  • Understand and apply selected requirements from Chapters 1-5.
  • Understand changes in Chapters 6-7 (Financial Auditing and Attestation Engagements)
  • Understand and apply selected requirements from the Performance Auditing Standards Chapters 8-9.


Stephen MorganStephen 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.


PSAC: $249.00
Public: $299.00

Event Information

Course Duration: 2 four hour 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 .