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Audit Evidence and Documentation

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  • ORegistration open
  • FClass full
  • GGuaranteed to Go
  • RRemote Classroom
Multiple Registrations?
Session Schedule Location Tuition Status
Nov 29 - Nov 30, 2017
08:30 - 16:30 , WED-THU
Washington , DC $699 O
Dec 05 - Dec 06, 2017
08:30 - 16:30 , TUE-WED
Washington , DC $699 O
Feb 07 - Feb 08, 2018
08:30 - 16:30 , WED-THU
Washington , DC $699 O
Apr 10 - Apr 11, 2018
08:30 - 16:30 , TUE-WED
Washington , DC $699 O
May 02 - May 03, 2018
08:30 - 16:30 , WED-THU
San Diego , CA $699 O
May 16 - May 17, 2018
08:30 - 16:30 , WED-THU
Washington , DC $699 O
Jul 11 - Jul 12, 2018
08:30 - 16:30 , WED-THU
Washington , DC $699 O
Aug 01 - Aug 02, 2018
08:30 - 16:30 , WED-THU
Denver , CO $699 O
Sep 13 - Sep 14, 2018
08:30 - 16:30 , THU-FRI
Washington , DC $699 O
Displaying of 9 sessions Show All Show Less

Course overview

To meet Government Auditing Standards (GAGAS), 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.

This course aligns with the following DoD financial management competencies:
DoD FM CompetencyProficiency LevelHours
Audit Concepts, Policies and principles 3 8
Audit Concepts, Policies and principles 1 2
Decision Support 3 4
Decision Support 1 2

Who should attend?

Performance auditors, especially new auditors, and also anyone preparing to take the CGAP exam. Level: Foundation.

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 the reliability of the evidence
  • Design an audit to identify and obtain sufficient, relevant evidence that will satisfy the audit's objectives using a step-by-step process and a matrix to document the design
  • 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 step-by-step process

Course outline

Module 1 - Role of Evidence in Auditing
Module 2 - Conducting and Audit Survey
Module 3 - Planning for Evidence Collection
Module 4 - Evidence Tests
Module 5 - Evidence Types and Sources
Module 6 - Evidence Collection Methods
Module 7 - Assuring Evidence Reliability
Module 8 - Evidence Documentation
Module 9 - Reviewing and Safeguarding Audit Documentation

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