eWorkshop: The Performance Auditing Process: Audit Objectives, Mapping, Evidence, and Findings

10/3/2018 1:00 PM
10/12/2018 3:00 PM
Eastern Time (ET)
4/5/2018 12:00 AM

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

October 3: 1:00 p.m.–3:00 p.m. ET
October 5: 1:00 p.m.–3:00 p.m. ET
October 10: 1:00 p.m.–3:00 p.m. ET
October 12: 1:00 p.m.–3:00 p.m. ET

Using a performance auditing perspective, this course instructs participants on how to effectively navigate through the planning, fieldwork, and writing phases of a performance audit to accomplish high impact outcomes.  Accordingly, this course will help enable participants to understand the purpose and scope of the program being audited, execute an effective risk assessment process to correctly identify significant audit issues, develop high impact audit objectives, understand options for selecting the right methodologies, and assure sufficient and appropriate evidence in compliance with Government Auditing Standards and International Standards for the Professional Practice of Internal Auditing (Standards). Best practices for developing findings and audit reports will also be reviewed. Concepts and technical information presented will be illustrated through citing examples from a diverse range of actual performance audits.

Learning Objectives

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

  • ​Understand the essential steps in the performance auditing process including planning, fieldwork, and reporting.
  • Conduct risk assessment and planning activities through the utilization of leading edge practices and techniques, including program mapping.
  • Develop high quality audit programs that include audit objectives and sub-objectives; understand the need to support the objectives and sub-objectives with selected methodologies and types of evidence; and anticipate the impact of potential audit recommendations.
  • Understand approaches for assuring sufficient and appropriate audit evidence.
  • Identify the guidance and requirements of professional audit standards related to the audit process.
  • Use auditor judgment guided by audit objectives and methodologies to triangulate evidence and develop high impact findings.
  • Use techniques for developing and writing high impact audit findings, recommendations, and reports.

Presenter/Facilitator

Kip Memmott, CGAP, CRMA, serves as the Audits Director for the Oregon Secretary of State’s Office. Kip is responsible for all state audits and auditors. He began his professional career in 1993. Kip’s professional positions include Chief Audit Executive for the Oregon State Treasury, Director of Audit Services for the City and County of Denver, Colorado, Internal Audit Manager with the County of San Diego, California, Performance Audit Supervisor with the State of Arizona’s Office of the Auditor General, and as a Senior Consultant with KPMG. He holds a Bachelor of Arts degree from the University of Utah and a Master of Arts degree from Arizona State University.

Kip is a graduate from the Harvard University Kennedy School of Government’s Executives in State and Local Government executive education program and has earned a Certificate in Public Leadership from the Brookings Institute. Kip has attained the Certified Government Auditing Professional (CGAP) and Certified Risk Management Assurance (CRMA) credentials. Kip serves on the Institute of Internal Auditors’ (IIA) American Center for Government Auditing Advisory Board and previously served as an officer on the Association of Local Government Auditors’ (ALGA) Governing Board.

In 2013, 2014, 2015, and 2016 performance audits he directed received Knighton Awards for excellence and impact from the Association of Local Government Auditors. Additionally, in 2014, the Institute of Internal Auditors identified the City and County of Denver, Colorado’s Auditor’s Office as one of eleven best practice audit functions for major cities in the United States and Canada.​

Pricing

PSAC​: $249.00
Public: $299.00

Event Information

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

​None

Advance Preparation:

​None​

Delivery Method: Group Internet based
eWorkshop

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 .