7Track B

Audit Evidence and Documentation

• 08/27/2024
• 08:00 a.m. - 05:00 p.m.
• 8 hours

Course Description

To meet Government Auditing Standards, performance audit findings and recommendations must be supported and properly documented by sufficient, appropriate evidence. Learn the types of evidence; the tests that evidence must meet; alternative methods for collecting and documenting each type of evidence, to include use of structured data collection instruments; and the benefits of referencing. Learn how your audit objectives and design strategy affect the evidence required to conduct an audit.

 

What You Will Learn

 

Learning Outcomes:

• Identify and apply the Government Auditing Standards that pertain to audit evidence and documentation
• Describe the tests, types and sources of evidence, how evidence is collected and how it can be documented, to include use of data collection instruments
• Apply appropriate methods in collecting and recording evidence to assure its reliability
• Describe the purpose, types and forms, basic principles and information elements of audit documentation
• Explain reasons and demonstrate methods for indexing, safeguarding and cross-referencing audit documentation
• Describe responsibilities for supervisory review of audit documentation and the benefits of referencing the audit report to the documentation
• Plan an audit to identify and obtain sufficient, appropriate evidence that will satisfy the audit’s objectives using a step-by-step process

 

Who Should Attend?

APIPA conference sessions are intended for island government accountability professionals.  Audit, budget, finance, accounting, and related management and staff members will find interest and value in this presentation.

Instructors