Course

Course Summary
Credit Type:
Course
ACE ID:
MACI-0095
Organization's ID:
5820
Organization:
Management Concepts, Inc.
Location:
Classroom-based
Length:
5 days, 35 hours
Dates Offered:
Credit Recommendation & Competencies
Level Credits (SH) Subject
Upper-Division Baccalaureate 2 Accounting or Auditing
Description

Objective:

To provide students with an understanding of the regulatory framework for government auditing, the critical thinking skills required of the position, and an awareness of the auditor role and how to perform it effectively.

Learning Outcomes:

  • Explain government auditor roles and their responsibilities
  • Summarize the unique ethical environment impacting government auditor's work
  • Describe the major types of audits and the phases for each
  • Apply skills and methodologies for auditing, including various analytical tools
  • Develop findings, including development of condition, cause, criteria, effect, and recommendations
  • Prepare and present briefings
  • Discuss aspects of the government environment that affect its entities, agencies and departments
  • Apply the most current Generally Accepted Government Auditing Standards (GAGAS) and the Office of Management and Budget (OMB) Circulars
  • Discuss the links between the audit process and GAGAS
  • Apply commonly accepted risk management and internal control concepts when performing audits
  • Apply data gathering and analytical techniques for compiling sufficient evidence
  • Relate to clients and their needs
Instruction & Assessment

Instructional Strategies:

  • Audio Visual Materials
  • Case Studies
  • Classroom Exercise
  • Discussion
  • Lectures
  • Practical Exercises
Supplemental Materials