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Auditing

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Course Sections Description
CIGIE Quality Standards for Evaluations and Inspections: Review and Application (Virtual Instruction)

AUDT7050A001

Receive an overview of the 2020 revision of the CIGIE Quality Standards for Inspection and Evaluation (Blue Book). This seminar compares the seven standards for Inspections and Evaluations to the 2018 Yellow Book (revised in 2024 for implementation in 2025) to highlight the similarities and specific differences. Discuss the purpose and requirements of individual standards along with examples and challenges of implementation. Additionally, this seminar will highlight quick response techniques that can be applied to audits, inspections, or evaluations that will assist in performing work in a more efficient, timely, and agile manner.

Learning Outcomes:

  • Review the purpose, principles, and applicability of the Quality Standards for Inspection and Evaluation (known as the Blue Book).
  • Cover the seven general standards of the Blue Book.
  • Review similarities to and differences from the Generally Accepted Government Auditing Standards (Yellow Book).
  • Review the types of inspection and evaluation engagements where these Standards apply vs GAGAS.
  • Cover quick response assessment techniques that can be applied to inspections and evaluations to ensure engagements are performed efficiently, timely, and agilely.

Who Should Attend?
Auditors, Analysts, Evaluators, and Inspectors who perform quick response reviews, compliance inspections, and program evaluations with professional quality but do not need to meet Yellow Book requirements.

CIGIE Quality Standards for Evaluations and Inspections: Review and Application 

AUDT7050G001

Receive an overview of the 2020 revision of the CIGIE Quality Standards for Inspection and Evaluation (Blue Book). This seminar compares the seven standards for Inspections and Evaluations to the 2018 Yellow Book (revised in 2024 for implementation in 2025) to highlight the similarities and specific differences. Discuss the purpose and requirements of individual standards along with examples and challenges of implementation. Additionally, this seminar will highlight quick response techniques that can be applied to audits, inspections, or evaluations that will assist in performing work in a more efficient, timely, and agile manner.

Learning Outcomes:

  • Review the purpose, principles, and applicability of the Quality Standards for Inspection and Evaluation (known as the Blue Book).
  • Cover the seven general standards of the Blue Book.
  • Review similarities to and differences from the Generally Accepted Government Auditing Standards (Yellow Book).
  • Review the types of inspection and evaluation engagements where these Standards apply vs GAGAS.
  • Cover quick response assessment techniques that can be applied to inspections and evaluations to ensure engagements are performed efficiently, timely, and agilely.

Who Should Attend?
Auditors, Analysts, Evaluators, and Inspectors who perform quick response reviews, compliance inspections, and program evaluations with professional quality but do not need to meet Yellow Book requirements.

Report Writing for Investigations

AUDT8010

This writing course addresses how to effectively prepare reports of administrative investigations (ROIs) by focusing on report usefulness and report readability. Students will have an opportunity to study and apply best practices for writing clear, concise, and compelling ROIs. Students will complete practical exercises in class addressing common writing problems and reinforcing concepts learned.

Report readability comes from having a clear, well-organized message that is formatted on the page so that busy readers can find information they need quickly. This course will cover some basic concepts that will help students improve the readability of their writing.

Writing is hard work and best learned, improved, and perfected through writing-reading-rewriting-rereading. The process is iterative and knowing how to write encompasses knowing what good writing looks like. That means being able to recognize writing that is effective versus writing that is not.

Counterintelligence for Information Security and Assessment for Investigators

AUDT8020G001

Gain an introduction to today’s threats (criminals, foreign intelligence services, terrorists, malicious code writers, hackers/hacktivists, and disgruntled employees) to sensitive and classified information, your employees, and your resources. Learn about the multifaceted threat that faces companies and agencies today, as well as tactics you can employ to combat it. Clearly understand the multifaceted threat to sensitive and classified information, resources, and personnel. Effectively articulate this threat to employees as part of your security education and training effort.

This course is part of the Certified Government Auditor (CGA) program, Level 1 and Level 2.

This course aligns with the following DoD Financial Management Competency:

DoD FM CompetencyProficiency LevelHours
Lead the Institution Strategic Thinking 16

Who Should Attend?
Auditors, investigators and security professionals responsible for performing risk and control assessment of information, cyber and system security; as well officials who are responsible for monitoring, controlling, preventing, detecting and reporting potential and actual threats over secured and classified information uses, processes and assets.

Level: Intermediate

Learning Outcomes:

  • Define the risks and threats associated with counterintelligence and information security
  • Describe the roles and responsibilities of counterintelligence security personnel, and those charged with assessing and preventing risks associated with information
  • Identify the potential sources of domestic and foreign threats to information security
  • Explain the levels of information classification and required security
  • Recognize indicators and conditions of internal threats as well as methods used for information theft and exploitation
  • Apply counter measures and controls to increase awareness, prevention, detection and mitigation of threats
  • Develop and apply procedures for reacting to, recording and reporting threats, suspicious activity and actual breaches

Course Outline:
Please click here to view course outline.

Conducting and Supervising CFO Act Financial Statement Audits

AUDT8025

New course for Jill Stucko.
Planning Audit Assignments (Virtual Instruction)

AUDT8451A001

Careful planning is the foundation of success in quickly completing quality performance audits. Recognizing that audits are projects, a structured approach is presented for planning performance audits that parallels project management principles. In this approach, you will learn:

  1. A risk method to apply in identifying value-added subjects and issues for audit;
  2. How to formulate audit objectives that meet standards, make clear what an audit is to accomplish, and provide for obtaining evidence to determine the nature and extent of identified problems;
  3. How to apply a step-by-step process in selecting the scope of work and methodology for obtaining evidence to answer the audit objectives;
  4. How to document the audit plan using a design matrix, and
  5. Factors to consider in assigning staff to conduct the audit.

This course is part of the Certified Government Auditor (CGA) program, Level 2.

This course aligns with the following DoD Financial Management Competency:

DoD FM CompetencyProficiency LevelHours
Audit Planning and Management 3 16

Who Should Attend?

Experienced performance auditors. Participants should be familiar with the material covered in Basic Governmental Auditing (AUDT7001).

Level: Intermediate

Learning Outcomes:

  • Explain the central role of objectives in performance auditing
  • Use risk assessment to identify areas of vulnerability and performance improvement for audit
  • Write objectives that make clear what the audit is to accomplish; provide direction for planning and fieldwork, facilitate report writing; and meet auditing standards
  • Apply a step-by-step approach in designing audits to achieve the objectives and use a matrix to document the design
  • Cite factors to consider in determining staff and other resource needs

Course Outline:
Please click here to view course outline.

Detection and Prevention of Fraud for Investigators (Virtual Instruction)

INVG8000A001

Explore and refresh your understanding of the legal statutes on fraud. Learn and refine both the legal and layman's definitions of fraud and the nature, causes, and types of white-collar crimes. Become refreshed or gain greater understanding of your professional responsibilities for designing procedures to follow the money, develop your hypothesis, and collect evidence. Discover the role of internal controls and supervision in preventing fraud and become familiar with procedures proven effective in detecting fraud. Discuss the role of collaborating with auditors in reporting illegal acts and working to identify and prosecute fraud. Practice fraud detection methods in case exercises.

This course is part of the Certified Government Auditor (CGA) program, Level 1; and the Audit Certificate Program in Fraud Detection and Awareness

Who Should Attend?
Investigators, Special Agents, inspectors, and compliance officers who seek a practical professional approach or refresher into fraud prevention and detection. Program, financial managers, and internal assessment/compliance officers will also find the course beneficial.

Level: Foundation

Learning Outcomes:

  • Define fraud and explain its five elements
  • Describe the classic fraud schemes
  • Cite investigator responsibilities for the prevention and detection of fraud
  • Describe where and how fraud is committed and who commits it
  • Identify indicators/red flags and detection techniques associated with fraud
  • Describe the criminal statutes related to fraud
  • Describe the federal rules of evidence for prosecuting fraud

Detection and Prevention of Fraud for Investigators

INVG8000G001

Explore and refresh your understanding of the legal statutes on fraud. Learn and refine both the legal and layman's definitions of fraud and the nature, causes, and types of white-collar crimes. Become refreshed or gain greater understanding of your professional responsibilities for designing procedures to follow the money, develop your hypothesis, and collect evidence. Discover the role of internal controls and supervision in preventing fraud and become familiar with procedures proven effective in detecting fraud. Discuss the role of collaborating with auditors in reporting illegal acts and working to identify and prosecute fraud. Practice fraud detection methods in case exercises.

This course is part of the Certified Government Auditor (CGA) program, Level 1; and the Audit Certificate Program in Fraud Detection and Awareness

Who Should Attend?
Investigators, Special Agents, inspectors, and compliance officers who seek a practical professional approach or refresher into fraud prevention and detection. Program, financial managers, and internal assessment/compliance officers will also find the course beneficial.

Level: Foundation

Learning Outcomes:

  • Define fraud and explain its five elements
  • Describe the classic fraud schemes
  • Cite investigator responsibilities for the prevention and detection of fraud
  • Describe where and how fraud is committed and who commits it
  • Identify indicators/red flags and detection techniques associated with fraud
  • Describe the criminal statutes related to fraud
  • Describe the federal rules of evidence for prosecuting fraud

Contract & Procurement Fraud for Investigators (Virtual Instruction)

INVG8005A001

The possibility of fraud in government procurement and procurements made through grants to states, local governments, and NGOs presents a constant risk. Learn to recognize the indicators of procurement fraud in different government contracts and grants. Develop investigative strategies and indicators to identify and quantify the extent of fraud in specific government contract and grants management and operations. Focus on identifying the indicators of fraud, as well as criminal, civil, administrative, and contractual actions in response to fraud. Explore fraud issues related to the growing government involvement in e-commerce.

This course is part of the Certified Government Auditor (CGA) program, Level 1; and the GATI Certificate in Fraud Awareness and Detection

Who Should Attend?
Investigators, Special Agents, and inspectors at all levels of government looking to enhance their skills to detect fraud in government contracting and grants programs.

Level: Intermediate

Learning Outcomes:

  • Identify investigators’ responsibilities for the detection and investigation of contract fraud
  • Explain primary federal criminal and civil laws that address contract fraud
  • Identify federal laws, rules and regulations that govern the contracting process
  • Describe the role that auditors perform in the contracting review process
  • Identify major contract fraud schemes that take place in contracting, including false claims, corruption, and small and minority fronts
  • Examine investigator interface with auditors, prosecutors, contracting officials and whistleblowers
  • Describe criminal, civil, administrative and contractual remedies for contract fraud
  • Describe challenges to investigator independence that arise in conducting investigations and referrals of possible fraud related to contracts and procurement.
  • Identify methods to obtain information from agencies, contractors and third parties needed to investigate contract fraud

Contract & Procurement Fraud for Investigators

INVG8005G001

The possibility of fraud in government procurement and procurements made through grants to states, local governments, and NGOs presents a constant risk. Learn to recognize the indicators of procurement fraud in different government contracts and grants. Develop investigative strategies and indicators to identify and quantify the extent of fraud in specific government contract and grants management and operations. Focus on identifying the indicators of fraud, as well as criminal, civil, administrative, and contractual actions in response to fraud. Explore fraud issues related to the growing government involvement in e-commerce.

This course is part of the Certified Government Auditor (CGA) program, Level 1; and the GATI Certificate in Fraud Awareness and Detection

Who Should Attend?
Investigators, Special Agents, and inspectors at all levels of government looking to enhance their skills to detect fraud in government contracting and grants programs.

Level: Intermediate

Learning Outcomes:

  • Identify investigators’ responsibilities for the detection and investigation of contract fraud
  • Explain primary federal criminal and civil laws that address contract fraud
  • Identify federal laws, rules and regulations that govern the contracting process
  • Describe the role that auditors perform in the contracting review process
  • Identify major contract fraud schemes that take place in contracting, including false claims, corruption, and small and minority fronts
  • Examine investigator interface with auditors, prosecutors, contracting officials and whistleblowers
  • Describe criminal, civil, administrative and contractual remedies for contract fraud
  • Describe challenges to investigator independence that arise in conducting investigations and referrals of possible fraud related to contracts and procurement.
  • Identify methods to obtain information from agencies, contractors and third parties needed to investigate contract fraud

Making Your Case to Prosecute Fraud for Investigators (Virtual Instruction)

INVG8010A001

Fraud is a booming business today! As fraud schemes become more sophisticated and defense attorneys more proactive, task forces including auditors, investigators and prosecutors are often assembled to combat the fraud schemes. Learn the techniques that are unique to planning and implementing a forensic audits and investigations. Identify how each team member contributes to the success of the task force. Learn the special rules and procedures that apply in obtaining evidence to substantiate and prosecute fraud. Analyze how forensic auditing and investigations blend to identify evidence for presentation and prosecutive action.

Who Should Attend?
Investigators, Special Agents, inspectors, compliance officers and attorneys at all levels of government who collaborate to uncover fraud schemes and prosecute the perpetrators. Investigators and inspectors wanting to know or refresh themselves of the rules that apply in independently pursuing fraud will also benefit by taking this course.

Level: Intermediate

Learning Outcomes:

  • Describe and apply the five elements of a prosecutable fraud scheme
  • Be conversant with the criteria used by prosecutors in making litigation decisions
  • Describe the current situation that mandates joint task force efforts in combating fraud, and the participant's role on such a task force
  • Review the standards of evidence that apply in prosecuting fraud
  • Differentiate the various ways that a government agency may obtain evidence for use in administrative, civil and criminal cases
  • Describe the restrictions that a government agency must observe in obtaining evidence for use in prosecuting a criminal fraud case
  • Understand and apply the principles of forensic audit/investigations during a class project
  • Be familiar with the basic rules of trial procedure, as well as the role of each participant
  • Understand the task force participant's responsibilities as a potential witness; and be familiar with defense attorney tactics

Making Your Case to Prosecute Fraud for Investigators

INVG8010G001

Fraud is a booming business today! As fraud schemes become more sophisticated and defense attorneys more proactive, task forces including auditors, investigators and prosecutors are often assembled to combat the fraud schemes. Learn the techniques that are unique to planning and implementing a forensic audits and investigations. Identify how each team member contributes to the success of the task force. Learn the special rules and procedures that apply in obtaining evidence to substantiate and prosecute fraud. Analyze how forensic auditing and investigations blend to identify evidence for presentation and prosecutive action.

Who Should Attend?
Investigators, Special Agents, inspectors, compliance officers and attorneys at all levels of government who collaborate to uncover fraud schemes and prosecute the perpetrators. Investigators and inspectors wanting to know or refresh themselves of the rules that apply in independently pursuing fraud will also benefit by taking this course.

Level: Intermediate

Learning Outcomes:

  • Describe and apply the five elements of a prosecutable fraud scheme
  • Be conversant with the criteria used by prosecutors in making litigation decisions
  • Describe the current situation that mandates joint task force efforts in combating fraud, and the participant's role on such a task force
  • Review the standards of evidence that apply in prosecuting fraud
  • Differentiate the various ways that a government agency may obtain evidence for use in administrative, civil and criminal cases
  • Describe the restrictions that a government agency must observe in obtaining evidence for use in prosecuting a criminal fraud case
  • Understand and apply the principles of forensic audit/investigations during a class project
  • Be familiar with the basic rules of trial procedure, as well as the role of each participant
  • Understand the task force participant's responsibilities as a potential witness; and be familiar with defense attorney tactics

Investigating Bribes and Kickbacks (Virtual Instruction)

INVG8015A001

The potential for bribes and kickbacks, whether in the private or public sector, is inherent in virtually every business transaction. Recent research conducted by a major financial institution revealed that an estimated one trillion dollars a year is paid in bribes worldwide. Investigators need to understand the risks and conditions conducive to bribes and kickbacks as well as the indicators and evidence to provide a reasonable assurance of detecting fraud. Bribes, kickbacks and other kinds of payoffs constitute types of fraud, often referred to as corruption and happen at all levels of government.

Get a strong introduction to (a) the provisions of law pertaining to fraud and corruption in the forms of bribes, kickbacks and other types of payoffs; (b) activities that are particularly susceptible to such forms of fraud; (c) the short-and long-term impact; and (d) the methods used to make illegal payments or non-financial gratuities.

Focus on strengthening your ability to recognize the indicators of bribes, kickbacks and other types of payoffs in the procurement area and on your ability to collect evidence that they may have occurred or have occurred. Participate in case studies involving the fraudulent activities of bribes, kickbacks and other types of payoffs.

Who Should Attend?
Investigators. Special Agents, Inspectors, and contract/grant managers with three years of experience and seasoned professionals with limited exposure to the subject matter.

Level: Intermediate

Learning Outcomes:

  • Describe the kinds of activities that are susceptible to bribes and kickbacks
  • Determine the impact and effects of bribes and kickbacks
  • Discuss the requirements to explicitly consider the potential for fraud in audit planning
  • Describe how bribes and kickbacks occur, including the audit/ evidence trails they create and how the trails can be followed
  • Identify and collect evidence to demonstrate and document bribes and kickbacks
  • Use analytic audit techniques to detect bribery and kickbacks

Investigating Bribes and Kickbacks

INVG8015G001

The potential for bribes and kickbacks, whether in the private or public sector, is inherent in virtually every business transaction. Recent research conducted by a major financial institution revealed that an estimated one trillion dollars a year is paid in bribes worldwide. Investigators need to understand the risks and conditions conducive to bribes and kickbacks as well as the indicators and evidence to provide a reasonable assurance of detecting fraud. Bribes, kickbacks and other kinds of payoffs constitute types of fraud, often referred to as corruption and happen at all levels of government.

Get a strong introduction to (a) the provisions of law pertaining to fraud and corruption in the forms of bribes, kickbacks and other types of payoffs; (b) activities that are particularly susceptible to such forms of fraud; (c) the short-and long-term impact; and (d) the methods used to make illegal payments or non-financial gratuities.

Focus on strengthening your ability to recognize the indicators of bribes, kickbacks and other types of payoffs in the procurement area and on your ability to collect evidence that they may have occurred or have occurred. Participate in case studies involving the fraudulent activities of bribes, kickbacks and other types of payoffs.

Who Should Attend?
Investigators. Special Agents, Inspectors, and contract/grant managers with three years of experience and seasoned professionals with limited exposure to the subject matter.

Level: Intermediate

Learning Outcomes:

  • Describe the kinds of activities that are susceptible to bribes and kickbacks
  • Determine the impact and effects of bribes and kickbacks
  • Discuss the requirements to explicitly consider the potential for fraud in audit planning
  • Describe how bribes and kickbacks occur, including the audit/ evidence trails they create and how the trails can be followed
  • Identify and collect evidence to demonstrate and document bribes and kickbacks
  • Use analytic audit techniques to detect bribery and kickbacks

Counterintelligence for Information Security Assessment and Protection for Investigators (Virtual Instruction)

INVG8020A001

Gain an introduction to today’s threats (criminals, foreign intelligence services, terrorists, malicious code writers, hackers/hacktivists, and disgruntled employees) to sensitive and classified information, your employees, and your resources. Learn about the multifaceted threat of intrusion and exfiltration that companies and agencies face today, as well as tactics you can employ to combat it. Clearly understand the multifaceted threat to sensitive and classified information, resources, and personnel. Effectively articulate this threat to employees as part of your security and risk prevention education and training effort.

Who Should Attend?
Investigators, Special Agents, and security professionals responsible for performing risk and control assessment of information, cyber and system security; as well officials who are responsible for monitoring, controlling, preventing, detecting and reporting potential and actual threats over secured and classified information uses, processes and assets.

Level: Intermediate

Learning Outcomes:

  • Define the risks and threats associated with counterintelligence and information security
  • Describe the roles and responsibilities of counterintelligence security personnel, and those charged with assessing and preventing risks associated with information
  • Identify the potential sources of domestic and foreign threats to information security
  • Explain the levels of information classification and required security
  • Recognize indicators and conditions of internal threats as well as methods used for information theft and exploitation
  • Apply countermeasures and controls to increase awareness, prevention, detection and mitigation of threats
  • Develop and apply procedures for reacting to, recording and reporting threats, suspicious activity and actual breaches

Counterintelligence for Information Security Assessment and Protection for Investigators

INVG8020G001

Gain an introduction to today’s threats (criminals, foreign intelligence services, terrorists, malicious code writers, hackers/hacktivists, and disgruntled employees) to sensitive and classified information, your employees, and your resources. Learn about the multifaceted threat of intrusion and exfiltration that companies and agencies face today, as well as tactics you can employ to combat it. Clearly understand the multifaceted threat to sensitive and classified information, resources, and personnel. Effectively articulate this threat to employees as part of your security and risk prevention education and training effort.

Who Should Attend?
Investigators, Special Agents, and security professionals responsible for performing risk and control assessment of information, cyber and system security; as well officials who are responsible for monitoring, controlling, preventing, detecting and reporting potential and actual threats over secured and classified information uses, processes and assets.

Level: Intermediate

Learning Outcomes:

  • Define the risks and threats associated with counterintelligence and information security
  • Describe the roles and responsibilities of counterintelligence security personnel, and those charged with assessing and preventing risks associated with information
  • Identify the potential sources of domestic and foreign threats to information security
  • Explain the levels of information classification and required security
  • Recognize indicators and conditions of internal threats as well as methods used for information theft and exploitation
  • Apply countermeasures and controls to increase awareness, prevention, detection and mitigation of threats
  • Develop and apply procedures for reacting to, recording and reporting threats, suspicious activity and actual breaches

Data Analytic Tools for Investigations (Virtual Instruction)

INVG8025A001

This seminar is a condensed, quick-paced overview of the principles, tools, techniques, and applications of data analytics to support forensic investigative work in detecting possible fraud. Large amounts of electronic data present an enormous challenge and opportunity to identify trends, correlations, activity, risks, red flags of possible fraud, and otherwise hidden anomalies, or association connections. This seminar will demonstrate the application of software and case studies to demonstrate the power of available tools to extract, sort and identify specific information from databases and the cloud. This seminar will also demonstrate approaches to displaying and visualizing data for reporting and evidential presentation.

For the virtual version, students must have Excel with the Data Analysis ToolPak activated (this is included with Excel software).

Who Should Attend?
Investigators, Special Agents, Compliance Officers, Inspectors and analysts,

Level: Intermediate

Learning Outcomes:

  • Explain the importance of data analytics in support of investigations and fraud detection
  • Identify patterns and outliers quickly to assess possible improper activities
  • Describe the difference between structured and unstructured data
  • Use the Data Analysis Maturity Model to identify or search for specific red flags of fraud
  • Practice on multiple case studies doing analysis with specific forensic data analysis tools
  • List common data analysis tools that can be used in support of investigations
  • Explain various trends in data analysis, data architecture, and data governance and their implications on investigations

Data Analytic Tools for Investigations

INVG8025G001

This seminar is a condensed, quick-paced overview of the principles, tools, techniques, and applications of data analytics to support forensic investigative work in detecting possible fraud. Large amounts of electronic data present an enormous challenge and opportunity to identify trends, correlations, activity, risks, red flags of possible fraud, and otherwise hidden anomalies, or association connections. This seminar will demonstrate the application of software and case studies to demonstrate the power of available tools to extract, sort and identify specific information from databases and the cloud. This seminar will also demonstrate approaches to displaying and visualizing data for reporting and evidential presentation.

For the virtual version, students must have Excel with the Data Analysis ToolPak activated (this is included with Excel software).

Who Should Attend?
Investigators, Special Agents, Compliance Officers, Inspectors and analysts,

Level: Intermediate

Learning Outcomes:

  • Explain the importance of data analytics in support of investigations and fraud detection
  • Identify patterns and outliers quickly to assess possible improper activities
  • Describe the difference between structured and unstructured data
  • Use the Data Analysis Maturity Model to identify or search for specific red flags of fraud
  • Practice on multiple case studies doing analysis with specific forensic data analysis tools
  • List common data analysis tools that can be used in support of investigations
  • Explain various trends in data analysis, data architecture, and data governance and their implications on investigations

Red Flags of Infrastructure Fraud for Investigators (Virtual Instruction)

INVG8030A001

The Infrastructure Investment and Jobs Act (IIJA) provides $1.2 trillion in federal spending over the next five years mostly in grants and contracts to states and local governments for public transit, railways, power grids, electric vehicles, electric buses, ferries, airports, waterways, climate change, broadband internet, environmental protection, drinking water and transportation safety. This program of fast-moving money with untested controls provides vast opportunities for fraud and waste. Investigators, Special Agents, grants, and contract managers at all levels of government will need to be especially vigilant of possible schemes and red flag indicators of fraud that robs the public of funds and performance.

Who Should Attend:
Investigators, Special Agents inspectors, compliance officers, civil engineers, contract, grant and program managers at all levels of government involved in approving IIJA project spending and monitoring or inspecting performance, compliance and fund accountability.

Level: Intermediate

Learning Objectives:

  • Understand the basics of IIJA, the agencies, the projects, and the spending
  • Understand the basics of fraud and investigators’ responsibilities
  • Identify fraud schemes and indicators that are common to federally funded projects
  • Learn investigative techniques to assist agents in discovering procurement fraud
  • Understand the federal, civil, and criminal statutes that fraud schemes violate
  • Understand the basics of control standards, applications, and indicators of control weaknesses and vulnerabilities

Red Flags of Infrastructure Fraud for Investigators

INVG8030G001

The Infrastructure Investment and Jobs Act (IIJA) provides $1.2 trillion in federal spending over the next five years mostly in grants and contracts to states and local governments for public transit, railways, power grids, electric vehicles, electric buses, ferries, airports, waterways, climate change, broadband internet, environmental protection, drinking water and transportation safety. This program of fast-moving money with untested controls provides vast opportunities for fraud and waste. Investigators, Special Agents, grants, and contract managers at all levels of government will need to be especially vigilant of possible schemes and red flag indicators of fraud that robs the public of funds and performance.

Who Should Attend:
Investigators, Special Agents inspectors, compliance officers, civil engineers, contract, grant and program managers at all levels of government involved in approving IIJA project spending and monitoring or inspecting performance, compliance and fund accountability.

Level: Intermediate

Learning Objectives:

  • Understand the basics of IIJA, the agencies, the projects, and the spending
  • Understand the basics of fraud and investigators’ responsibilities
  • Identify fraud schemes and indicators that are common to federally funded projects
  • Learn investigative techniques to assist agents in discovering procurement fraud
  • Understand the federal, civil, and criminal statutes that fraud schemes violate
  • Understand the basics of control standards, applications, and indicators of control weaknesses and vulnerabilities

Analysis Techniques for Auditors (Virtual Instruction)

AUDT7900A001

Auditors need to analyze data using a variety of tools and techniques to assess performance, risks, activity, compliance, cause, and effect. This course presents analytical techniques that auditors and analysts can use to identify and graphically assess and demonstrate conditions, performance, and components to assess causes and identify solutions for effective findings and recommendations. The objective is to present the quantitative and qualitative techniques, discuss their uses, illustrate their applications, and provide practice in applying them.

This course contains practical case exercises that can be completed using Microsoft Excel. If available, please bring a laptop containing Excel software to class with you. If you do not have access to a laptop, or you do not have a basic knowledge of Excel, the exercises can be completed using a hand calculator.

This course is part of the Certified Government Auditor (CGA) program, Level 1.

This course aligns with the following DoD Financial Management Competencies:

DoD FM CompetencyProficiency LevelHours
Decision Support 1 6
Fundamentals and Operations of Audit 1 6
Lead Self Problem Solving 4

Who Should Attend?
Auditors with performance auditing experience.

Level: Foundation

Learning Outcomes:

  • Describe each analytical technique and its specific use
  • Explain the steps in applying each technique
  • Apply each technique to one or more case exercises, following the steps for preparing the analysis and interpreting the results
  • Select when to use specific analysis techniques

Course Outline:
Please click here to view course outline.

Analysis Techniques for Auditors

AUDT7900G001

Auditors need to analyze data using a variety of tools and techniques to assess performance, risks, activity, compliance, cause, and effect. This course presents analytical techniques that auditors and analysts can use to identify and graphically assess and demonstrate conditions, performance, and components to assess causes and identify solutions for effective findings and recommendations. The objective is to present the quantitative and qualitative techniques, discuss their uses, illustrate their applications, and provide practice in applying them.

This course contains practical case exercises that can be completed using Microsoft Excel. If available, please bring a laptop containing Excel software to class with you. If you do not have access to a laptop, or you do not have a basic knowledge of Excel, the exercises can be completed using a hand calculator.

This course is part of the Certified Government Auditor (CGA) program, Level 1.

This course aligns with the following DoD Financial Management Competencies:

DoD FM CompetencyProficiency LevelHours
Decision Support 1 6
Fundamentals and Operations of Audit 1 6
Lead Self Problem Solving 4

Who Should Attend?
Auditors with performance auditing experience.

Level: Foundation

Learning Outcomes:

  • Describe each analytical technique and its specific use
  • Explain the steps in applying each technique
  • Apply each technique to one or more case exercises, following the steps for preparing the analysis and interpreting the results
  • Select when to use specific analysis techniques

Course Outline:
Please click here to view course outline.

Army Managers' Internal Control Administrators' Course (Virtual Instruction)

AUDT9015A001

This two-day seminar provides the detailed guidance you need to carry out your roles and responsibilities as an Army Internal Control Administrator. It covers the current statutory and regulatory requirements of the Army's Internal Control Program as well as other pertinent guidance. You will fully grasp the underlying Army philosophy on internal controls, the major elements of the Army Manager's Internal Control Program, basic responsibilities of key players in the process, and GAO Internal Control Standards as well as Enterprise Risk Management. By completing practical exercises, you will gain experience in conducting internal control evaluations and identifying control weaknesses.

This course is part of the Certified Government Auditor (CGA) program, Level 1.

This course aligns with the following DoD Financial Management Competency:

DoD FM Competency Proficiency LevelHours
Concepts, Policies and Principles of Audit 5 16

Who Should Attend?
Internal Control Administrators and staff working for the Department of the Army, Army Reserve, and Army National Guard.

Level: All

Learning Outcomes:

  • Develop an internal control plan
  • Conduct effective internal control evaluations
  • Identify and document material weaknesses
  • Establish corrective action plans
  • Prepare annual statements of assurance
  • Discuss the legislation and policies associated with internal controls
  • Describe Army management responsibilities as they relate to all aspects of internal controls
  • Discuss the importance of the Financial Improvement and Audit Readiness (FIAR) Plan
  • Describe the impact of the Government Program and Results Modernization Act on the accounting and reporting of Army programs
  • Apply GAO Green Book Internal Control Standards

Course Outline:
Please click here to view course outline.

Army Managers' Internal Control Administrators' Course

AUDT9015G001

This two-day seminar provides the detailed guidance you need to carry out your roles and responsibilities as an Army Internal Control Administrator. It covers the current statutory and regulatory requirements of the Army's Internal Control Program as well as other pertinent guidance. You will fully grasp the underlying Army philosophy on internal controls, the major elements of the Army Manager's Internal Control Program, basic responsibilities of key players in the process, and GAO Internal Control Standards as well as Enterprise Risk Management. By completing practical exercises, you will gain experience in conducting internal control evaluations and identifying control weaknesses.

This course is part of the Certified Government Auditor (CGA) program, Level 1.

This course aligns with the following DoD Financial Management Competency:

DoD FM Competency Proficiency LevelHours
Concepts, Policies and Principles of Audit 5 16

Who Should Attend?
Internal Control Administrators and staff working for the Department of the Army, Army Reserve, and Army National Guard.

Level: All

Learning Outcomes:

  • Conduct effective internal control evaluations
  • Identify and document material weaknesses
  • Establish corrective action plans
  • Prepare annual statements of assurance
  • Discuss the legislation and policies associated with internal controls
  • Describe Army management responsibilities as they relate to all aspects of internal controls
  • Discuss the importance of the Financial Improvement and Audit Readiness (FIAR) Plan
  • Describe the impact of the Government Program and Results Modernization Act on the accounting and reporting of Army programs
  • Apply GAO Green Book Internal Control Standards

Course Outline:
Please click here to view course outline.

Assessing Controls in Performance Audits (Virtual Instruction)

AUDT8021A001

Explore the relationship of controls to risk and to processes and systems, the prerequisites for good controls, and techniques for assessing the design and implementation of controls. Become proficient recognizing potential risks and in preparing clear objectives that define what your audit will accomplish using a step-by-step process for planning an audit of controls, the relationship of control weaknesses to the elements of a finding and incorporating findings into audit reports. Simulated real-world practice is provided through numerous public sector case studies and exercises. Assessing risks and controls in performance audits is required by the 2018 Yellow Book Standards.

This course is part of the Certified Government Auditor (CGA) program, Level 1.

This course aligns with the following DoD Financial Management Competency:

DoD FM Competency Proficiency LevelHours
Concepts, Policies and Principles of Audit 3 16

Who Should Attend?
Auditors who want to learn, or refresh their knowledge of, a step-by-step process for assessing controls in performance audits and incorporating findings into audit reports.

Level: Intermediate

Learning Outcomes:

  • Recognize what internal controls are and their uses
  • Apply Government Auditing Standards guidance for considering controls in planning an audit
  • Integrate an assessment of controls in the survey phase
  • Plan an audit to assess controls, including development of objectives and selection of the scope and methodology to achieve objectives
  • Document internal controls
  • Develop and report findings on control deficiencies

Course Outline:
Please click here to view course outline.

Assessing Controls in Performance Audits

AUDT8021G001

Explore the relationship of controls to risk and to processes and systems, the prerequisites for good controls, and techniques for assessing the design and implementation of controls. Become proficient recognizing potential risks and in preparing clear objectives that define what your audit will accomplish using a step-by-step process for planning an audit of controls, the relationship of control weaknesses to the elements of a finding and incorporating findings into audit reports. Simulated real-world practice is provided through numerous public sector case studies and exercises. Assessing risks and controls in performance audits is required by the 2018 Yellow Book Standards.

This course is part of the Certified Government Auditor (CGA) program, Level 1.

This course aligns with the following DoD Financial Management Competency:

DoD FM Competency Proficiency LevelHours
Concepts, Policies and Principles of Audit 3 16

Who Should Attend?
Auditors who want to learn, or refresh their knowledge of, a step-by-step process for assessing controls in performance audits and incorporating findings into audit reports.

Level: Intermediate

Learning Outcomes:

  • Recognize what internal controls are and their uses
  • Apply Government Auditing Standards guidance for considering controls in planning an audit
  • Integrate an assessment of controls in the survey phase
  • Plan an audit to assess controls, including development of objectives and selection of the scope and methodology to achieve objectives
  • Document internal controls
  • Develop and report findings on control deficiencies

Course Outline:
Please click here to view course outline.

Assessing Controls in Performance Audits (Hybrid- In-Person)

AUDT8021H001

Explore the relationship of controls to risk and to processes and systems, the prerequisites for good controls, and techniques for assessing the design and implementation of controls. Become proficient recognizing potential risks and in preparing clear objectives that define what your audit will accomplish using a step-by-step process for planning an audit of controls, the relationship of control weaknesses to the elements of a finding and incorporating findings into audit reports. Simulated real-world practice is provided through numerous public sector case studies and exercises. Assessing risks and controls in performance audits is required by the 2018 Yellow Book Standards.

This course is part of the Certified Government Auditor (CGA) program, Level 1.

This course aligns with the following DoD Financial Management Competency:

DoD FM Competency Proficiency LevelHours
Concepts, Policies and Principles of Audit 3 16

Who Should Attend?
Auditors who want to learn, or refresh their knowledge of, a step-by-step process for assessing controls in performance audits and incorporating findings into audit reports.

Level: Intermediate

Learning Outcomes:

  • Recognize what internal controls are and their uses
  • Apply Government Auditing Standards guidance for considering controls in planning an audit
  • Integrate an assessment of controls in the survey phase
  • Plan an audit to assess controls, including development of objectives and selection of the scope and methodology to achieve objectives
  • Document internal controls
  • Develop and report findings on control deficiencies

Course Outline:
Please click here to view course outline.

Assessing Controls in Performance Audits (Hybrid- Virtual)

AUDT8021H002

Explore the relationship of controls to risk and to processes and systems, the prerequisites for good controls, and techniques for assessing the design and implementation of controls. Become proficient recognizing potential risks and in preparing clear objectives that define what your audit will accomplish using a step-by-step process for planning an audit of controls, the relationship of control weaknesses to the elements of a finding and incorporating findings into audit reports. Simulated real-world practice is provided through numerous public sector case studies and exercises. Assessing risks and controls in performance audits is required by the 2018 Yellow Book Standards.

This course is part of the Certified Government Auditor (CGA) program, Level 1.

This course aligns with the following DoD Financial Management Competency:

DoD FM Competency Proficiency LevelHours
Concepts, Policies and Principles of Audit 3 16

Who Should Attend?
Auditors who want to learn, or refresh their knowledge of, a step-by-step process for assessing controls in performance audits and incorporating findings into audit reports.

Level: Intermediate

Learning Outcomes:

  • Recognize what internal controls are and their uses
  • Apply Government Auditing Standards guidance for considering controls in planning an audit
  • Integrate an assessment of controls in the survey phase
  • Plan an audit to assess controls, including development of objectives and selection of the scope and methodology to achieve objectives
  • Document internal controls
  • Develop and report findings on control deficiencies

Course Outline:
Please click here to view course outline.

Audit Evidence and Documentation (Virtual Instruction)

AUDT7011A001

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.

This course is part of the Certified Government Auditor (CGA) program, Level 1.

This course aligns with the following DoD Financial Management Competencies:

DoD FM CompetencyProficiency Level Hours
Concepts, Policies and Principles of Audit 12
Concepts, Policies and Principles of Audit 34
Decision Support 3 8

Who Should Attend?
Performance auditors, especially new auditors.

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 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

Course Outline:
Please click here to view course outline.

Audit Evidence and Documentation

AUDT7011G001

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.

This course is part of the Certified Government Auditor (CGA) program, Level 1.

This course aligns with the following DoD Financial Management Competencies:

DoD FM CompetencyProficiency Level Hours
Concepts, Policies and Principles of Audit 12
Concepts, Policies and Principles of Audit 34
Decision Support 3 8

Who Should Attend?
Performance auditors, especially new auditors.

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 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

Course Outline:
Please click here to view course outline.

Auditing Grants (Virtual Instruction)

AUDT7407A001

Understand the full grants management process, the current regulatory requirements (OMB Revised 2022 Guidance) governing grants and the role of auditors in developing strategies for assessing compliance and performance. Learn to develop audit objectives and procedures to identify issues and recommendations for constructive feedback, corrective action and accountability. Learn the stages of effective grants management from award, monitoring, audit and close-out. Become skillful at implementing strategies for auditing, application of cost principles performance measurement and reporting through each of the grant stages by applying those strategies in case studies.

This course is part of the Certified Government Auditor (CGA) program, Level 1.

This course aligns with the following DoD Financial Management Competencies:

DoD FM CompetencyProficiency LevelHours
Concepts, Policies and Principles of Audit 3 12
Fundamentals and Operations of Audit 3 12

Who Should Attend?
Auditors and others involved in the grants process.

Level: Foundation

Learning Outcomes:

  • Explain the full grants management process and current regulatory requirements governing grants
  • Identify the role of auditors in providing guidance and feedback to grants managers
  • Describe the role of auditors in providing audit recommendations, assistance and other constructive feedback to grants managers
  • Identify options for audit objectives and procedures that are achievable and will provide timely, useful information
  • Identify issues beyond compliance that need to be audited

Course Outline:
Please click here to view course outline.

Auditing Grants

AUDT7407G001

Understand the full grants management process, the current regulatory requirements (OMB Revised 2022 Guidance) governing grants and the role of auditors in developing strategies for assessing compliance and performance. Learn to develop audit objectives and procedures to identify issues and recommendations for constructive feedback, corrective action and accountability. Learn the stages of effective grants management from award, monitoring, audit and close-out. Become skillful at implementing strategies for auditing, application of cost principles performance measurement and reporting through each of the grant stages by applying those strategies in case studies.

This course is part of the Certified Government Auditor (CGA) program, Level 1.

This course aligns with the following DoD Financial Management Competencies:

DoD FM CompetencyProficiency LevelHours
Concepts, Policies and Principles of Audit 3 12
Fundamentals and Operations of Audit 3 12

Who Should Attend?
Auditors and others involved in the grants process.

Level: Foundation

Learning Outcomes:

  • Explain the full grants management process and current regulatory requirements governing grants
  • Identify the role of auditors in providing guidance and feedback to grants managers
  • Describe the role of auditors in providing audit recommendations, assistance and other constructive feedback to grants managers
  • Identify options for audit objectives and procedures that are achievable and will provide timely, useful information
  • Identify issues beyond compliance that need to be audited

Course Outline:
Please click here to view course outline.

Basic Governmental Auditing (Virtual Instruction)

AUDT7001A001

Our premier course for new performance auditors! Develop the personal and professional attributes you need to be successful in the government audit environment. Through lectures, discussions, and exercises, gain an understanding of the Government Auditing Standards, types of audits, the role of audit objectives, qualitative and quantitative audit evidence, the fundamentals of interviewing, risk and control assessment, the preparation of audit documentation, as well as audit findings, reports and their elements.

This course is part of the Certified Government Auditor (CGA) program, Level 1.

This course aligns with the following DoD Financial Management Competencies:
DoD FM CompetencyProficiency Level Hours
Audit Planning and Management 1 4
Audit Reporting 1 12
Concepts, Policies and Principles of Audit 124

Who Should Attend?
Auditors new to government performance auditing. Many topics in this course are also covered in Conducting Performance Audits (AUDT7002A).

Level: Foundation

Learning Outcomes:

  • Explain the requirements for and expectations of a government auditor
  • Describe the legal and regulatory standards that apply to government audits
  • Describe what occurs during each phase of an audit
  • Apply Government Auditing Standards when planning, conducting, and reporting the results of your audits
  • Identify appropriate evidence and prepare audit documentation that meets standards and contains all the necessary elements
  • Conduct interviews to collect important facts and opinions
  • Develop audit findings that address conditions, criteria and cause and effect that lead to recommendations.
  • Communicate and present audit findings to different audiences
  • Identify knowledge and skill areas in which you may wish to pursue future training and continued career development

Course Outline:
Please click here to view course outline.

Basic Governmental Auditing

AUDT7001G001

Our premier course for new performance auditors! Develop the personal and professional attributes you need to be successful in the government audit environment. Through lectures, discussions, and exercises, gain an understanding of the Government Auditing Standards, types of audits, the role of audit objectives, qualitative and quantitative audit evidence, the fundamentals of interviewing, risk and control assessment, the preparation of audit documentation, as well as audit findings, reports and their elements.

This course is part of the Certified Government Auditor (CGA) program, Level 1.

This course aligns with the following DoD Financial Management Competencies:
DoD FM CompetencyProficiency Level Hours
Audit Planning and Management 1 4
Audit Reporting 1 12
Concepts, Policies and Principles of Audit 124

Who Should Attend?
Auditors new to government performance auditing. Many topics in this course are also covered in Conducting Performance Audits (AUDT7002G).

Level: Foundation

Learning Outcomes:

  • Explain the requirements for and expectations of a government auditor
  • Describe the legal and regulatory standards that apply to government audits
  • Describe what occurs during each phase of an audit
  • Apply Government Auditing Standards when planning, conducting, and reporting the results of your audits
  • Identify appropriate evidence and prepare audit documentation that meets standards and contains all the necessary elements
  • Conduct interviews to collect important facts and opinions
  • Develop audit findings that address conditions, criteria and cause and effect that lead to recommendations.
  • Communicate and present audit findings to different audiences
  • Identify knowledge and skill areas in which you may wish to pursue future training and continued career development

Course Outline:
Please click here to view course outline.

Conducting Performance Audits (Virtual Instruction)

AUDT7002A001

Gain a strong foundation in the theory, principles, and methodology for conducting performance audits in accordance with the Government Auditing Standards. Focus exclusively on the knowledge and skills needed for performance auditing: the expectations of public sector auditors; the purposes and types of performance audits; the role of audit objectives; risk and individual control assessment; the types and tests of audit evidence; methods of evidence collection and documentation; and the types and elements of performance audit findings and applicable elements of those findings. Practice audit techniques and developing audit findings through a series of public sector case-study exercises.

This course is part of the Certified Government Auditor (CGA) program, Level 1.

This course aligns with the following DoD Financial Management Competencies:

DoD FM CompetencyProficiency LevelHours
Fundamentals and Operations of Audit 1 12
Fundamentals and Operations of Audit 3 12

Who Should Attend?
New auditors with less than six months of performance auditing experience. Anyone who has attended Basic Governmental Auditing (AUDT7001G) should not attend this course because the topics covered in this course are also included in Basic Governmental Auditing (AUDT7001A).

Level: Foundation

Learning Outcomes:

  • Describe the phases of a performance audit and the product of each phase
  • Apply techniques for conducting the survey phase
  • Formulate objectives that articulate what the audit should accomplish and provide guidance for planning, fieldwork and reporting
  • Apply a step-by-step process in planning to achieve an audit's objectives and use a matrix to document those plans
  • Apply alternative methods for collecting and documenting, and for assuring the reliability of the different types of evidence
  • Demonstrate a working knowledge of findings development and performance audit reporting

Course Outline:
Please click here to view course outline.

Conducting Performance Audits

AUDT7002G001

Gain a strong foundation in the theory, principles, and methodology for conducting performance audits in accordance with the Government Auditing Standards. Focus exclusively on the knowledge and skills needed for performance auditing: the expectations of public sector auditors; the purposes and types of performance audits; the role of audit objectives; risk and individual control assessment; the types and tests of audit evidence; methods of evidence collection and documentation; and the types and elements of performance audit findings and applicable elements of those findings. Practice audit techniques and developing audit findings through a series of public sector case-study exercises.

This course is part of the Certified Government Auditor (CGA) program, Level 1.

This course aligns with the following DoD Financial Management Competencies:

DoD FM CompetencyProficiency LevelHours
Fundamentals and Operations of Audit 1 12
Fundamentals and Operations of Audit 3 12

Who Should Attend?
New auditors with less than six months of performance auditing experience. Anyone who has attended Basic Governmental Auditing (AUDT7001G) should not attend this course because the topics covered in this course are also included in Basic Governmental Auditing (AUDT7001G)

Level: Foundation

Learning Outcomes:

  • Describe the phases of a performance audit and the product of each phase
  • Apply techniques for conducting the survey phase
  • Formulate objectives that articulate what the audit should accomplish and provide guidance for planning, fieldwork and reporting
  • Apply a step-by-step process in planning to achieve an audit's objectives and use a matrix to document those plans
  • Apply alternative methods for collecting and documenting, and for assuring the reliability of the different types of evidence
  • Demonstrate a working knowledge of findings development and performance audit reporting

Course Outline:
Please click here to view course outline.

Federal Appropriations Law for Auditors (Virtual Instruction)

AUDT7010A001

Nothing is more basic to government auditing than the control and review of the authorized and proper use of appropriated funds for their intended purpose. Auditors have a responsibility, to be keenly aware of the propriety in the application and flow of funds, from the original sources, to their ultimate uses. This course, using the GAO’s Principles of Federal Appropriations Law (the “Red Book”), gives audit professionals that basic knowledge, highlighting particular areas as “Auditor Alerts” and red flags to potential Antideficiency violations. These include principles or helpful hints for areas and activities where auditors are most likely to find that financial management and operating personnel have run afoul of appropriations law rules. This course covers case studies along with deciding opinions.

This course is part of the Certified Government Auditor (CGA) program, Level 1.

This course aligns with the following DoD Financial Management Competencies:

DoD FM CompetencyProficiency LevelHours
Concepts, Policies and Principles of Audit 3 10
Fundamentals and Operations of Audit 3 6

Who Should Attend?
Recommended for auditors, evaluators, analysts and program and project managers who are responsible for internal control reviews, compliance assessments, financial reviews, performance audits and evaluations, contract and grant audits.

Level: All

Learning Outcomes

  • Examine the auditor’s role reviewing compliance with appropriation laws
  • Assess propriety of administrative decisions
  • Assess internal controls relating to proper use of funds
  • Apply Comptroller General Decisions
  • Detect Antideficiency violations
  • Test the legal obligations and payment of funds

    Course Outline:
    Please click here to view course outline.

  • Federal Appropriations Law for Auditors

    AUDT7010G001

    Nothing is more basic to government auditing than the control and review of the authorized and proper use of appropriated funds for their intended purpose. Auditors have a responsibility, to be keenly aware of the propriety in the application and flow of funds, from the original sources, to their ultimate uses. This course, using the GAO’s Principles of Federal Appropriations Law (the “Red Book”), gives audit professionals that basic knowledge, highlighting particular areas as “Auditor Alerts” and red flags to potential Antideficiency violations. These include principles or helpful hints for areas and activities where auditors are most likely to find that financial management and operating personnel have run afoul of appropriations law rules. This course covers case studies along with deciding opinions.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Concepts, Policies and Principles of Audit 3 10
    Fundamentals and Operations of Audit 3 6

    Who Should Attend?
    Recommended for auditors, evaluators, analysts and program and project managers who are responsible for internal control reviews, compliance assessments, financial reviews, performance audits and evaluations, contract and grant audits.

    Level: All

    Learning Outcomes

  • Examine the auditor’s role reviewing compliance with appropriation laws
  • Assess propriety of administrative decisions
  • Assess internal controls relating to proper use of funds
  • Apply Comptroller General Decisions
  • Detect Antideficiency violations
  • Test the legal obligations and payment of funds

    Course Outline:
    Please click here to view course outline.

  • Interviewing Techniques for Auditors (Virtual Instruction)

    AUDT7012A001

    Sharpen the skills needed to obtain testimonial information for an effective audit! Learn the mechanics of effective interviewing techniques through lectures, discussions, and simulated interview exercises. Witness the major steps of the interview process demonstrated in a mock interview. Identify proven interviewing techniques, and through role playing, identify your own style and practice the proven techniques. While designed for auditors, anyone who conducts interviews to obtain information for analysis purposes will find this course useful.

    Class size is limited to 15 participants to ensure individualized attention.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Decision Support Audit Execution 16
    Lead SelfInterpersonal Skills 4
    Lead Self Oral Communication 4

    Who Should Attend?
    Auditors and professionals at all levels who want to enhance the effectiveness of the interviews they conduct.

    Level: Foundation

    Learning Outcomes:

    • Plan and conduct effective audit interviews using an eight-step model
    • Conduct effective individual and team interviews
    • Manage the interpersonal dynamics that occur between auditors and auditees
    • Select an appropriate note-taking technique
    • Listen more effectively during an interview
    • Use appropriate questioning and paraphrasing skills

    Course Outline:
    Please click here to view course outline.

    Interviewing Techniques for Auditors

    AUDT7012G001

    Sharpen the skills needed to obtain testimonial information for an effective audit! Learn the mechanics of effective interviewing techniques through lectures, discussions, and simulated interview exercises. Witness the major steps of the interview process demonstrated in a mock interview. Identify proven interviewing techniques, and through role playing, identify your own style and practice the proven techniques. While designed for auditors, anyone who conducts interviews to obtain information for analysis purposes will find this course useful.

    Class size is limited to 15 participants to ensure individualized attention.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Decision Support Audit Execution 16
    Lead SelfInterpersonal Skills 4
    Lead Self Oral Communication 4

    Who Should Attend?
    Auditors and professionals at all levels who want to enhance the effectiveness of the interviews they conduct.

    Level: Foundation

    Learning Outcomes:

    • Plan and conduct effective audit interviews using an eight-step model
    • Conduct effective individual and team interviews
    • Manage the interpersonal dynamics that occur between auditors and auditees
    • Select an appropriate note-taking technique
    • Listen more effectively during an interview
    • Use appropriate questioning and paraphrasing skills

    Course Outline:
    Please click here to view course outline.

    Financial Management Bootcamp for Federal Auditors (Virtual Instruction)

    AUDT7020A001

    This course provides a quick overview of the world of Federal financial management essential to the work of auditors/evaluators in conducting any types of reviews involving federal funds and resources. According to the Yellow Book, auditors should be alert to any instances of improper or illegal acts and abuse, which includes following the money from its authorization and appropriation through its explicit allowable use. Auditors have a specific role in assessing compliance with laws, regulations, and controls for the appropriate planning, use and accountability of federal resources. This course provides special alerts to auditors about potential areas of concern or mismanagement.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competency:
    DoD FM CompetencyProficiency Level Hours
    Financial Concepts, Policies and Principles18

    Who Should Attend?
    All federal auditors and federal contract auditors, evaluators, and reviewers of federal budgeting and those tasked with compliance testing and analyzing agency budget justifications, allocations, spending and accountability reporting, or following the money from request to use.

    Level: All

    Learning Outcomes

    • Understand the size/composition scope of the United Stated annual budget along with controls and compliance requirements
    • Know the phases of Federal/Congressional Budget Cycle.
    • Describe the titles, roles and functions of federal financial management professionals.
    • Understand the lifecycle of federal financial transactions from initial commitment to eventual expenditure.
    • Know the functional connections between finance and procurement.
    • Know the sources of authority that guide and control an Agency’s financial management activities.
    • Recognize the restrictions and authorities on communication of financial information.

    Please click here to view course outline.

    Financial Management Bootcamp for Federal Auditors

    AUDT7020G001

    This course provides a quick overview of the world of Federal financial management essential to the work of auditors/evaluators in conducting any types of reviews involving federal funds and resources. According to the Yellow Book, auditors should be alert to any instances of improper or illegal acts and abuse, which includes following the money from its authorization and appropriation through its explicit allowable use. Auditors have a specific role in assessing compliance with laws, regulations, and controls for the appropriate planning, use and accountability of federal resources. This course provides special alerts to auditors about potential areas of concern or mismanagement.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competency:
    DoD FM CompetencyProficiency Level Hours
    Financial Concepts, Policies and Principles18

    Who Should Attend?
    All federal auditors and federal contract auditors, evaluators, and reviewers of federal budgeting and those tasked with compliance testing and analyzing agency budget justifications, allocations, spending and accountability reporting, or following the money from request to use.

    Level: All

    Learning Outcomes

    • Understand the size/composition scope of the United Stated annual budget along with controls and compliance requirements
    • Know the phases of Federal/Congressional Budget Cycle.
    • Describe the titles, roles and functions of federal financial management professionals.
    • Understand the lifecycle of federal financial transactions from initial commitment to eventual expenditure.
    • Know the functional connections between finance and procurement.
    • Know the sources of authority that guide and control an Agency’s financial management activities.
    • Recognize the restrictions and authorities on communication of financial information.

    Please click here to view course outline.

    Developing and Presenting Audit Findings (Virtual Instruction)

    AUDT7021A001

    A key challenge in reporting the results of performance audits is to formulate the report message from the audit data. An additional challenge is to then compile and sequence the audit facts to support that message. Using alternative methods, gain hands-on practice in marshaling the evidence from your audit into findings that answer the audit objectives and present the details in an understanding and convincing manner. Using case exercises, learn to develop findings for compliance, process and control, accomplishment, and impact audits. Students will present a finding developed during an integrated case study.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Audit Reporting 18
    Concepts, Policies and Principles of Audit18

    Who Should Attend?
    New auditors who do performance, contract and grant auditing. This course will also benefit experienced auditors who want to enhance their developing and presenting audit findings skills.

    Level: Foundation

    Learning Outcomes:

    • Explain the central role of effective audit objectives in finding development
    • Define the role of performance aspects in audit findings
    • Describe two finding paradigms used in performance auditing and the elements they contain
    • Outline a finding and prepare a synopsis summarizing the audit results in response to the audit objectives
    • Develop and present audit findings and related conclusions and recommendations
    • Apply the Government Auditing Standards in the development of audit findings

    Course Outline:
    Please click here to view course outline.

    Developing and Presenting Audit Findings

    AUDT7021G001

    A key challenge in reporting the results of performance audits is to formulate the report message from the audit data. An additional challenge is to then compile and sequence the audit facts to support that message. Using alternative methods, gain hands-on practice in marshaling the evidence from your audit into findings that answer the audit objectives and present the details in an understanding and convincing manner. Using case exercises, learn to develop findings for compliance, process and control, accomplishment, and impact audits. Students will present a finding developed during an integrated case study.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Audit Reporting 18
    Concepts, Policies and Principles of Audit18

    Who Should Attend?
    New auditors who do performance, contract and grant auditing. This course will also benefit experienced auditors who want to enhance their developing and presenting audit findings skills.

    Level: Foundation

    Learning Outcomes:

    • Explain the central role of effective audit objectives in finding development
    • Define the role of performance aspects in audit findings
    • Describe two finding paradigms used in performance auditing and the elements they contain
    • Outline a finding and prepare a synopsis summarizing the audit results in response to the audit objectives
    • Develop and present audit findings and related conclusions and recommendations
    • Apply the Government Auditing Standards in the development of audit findings

    Course Outline:
    Please click here to view course outline.

    Counterintelligence for Information Security Assessment and Protection (Virtual Instruction)

    AUDT7200A001

    Gain an introduction to today’s threats (criminals, foreign intelligence services, terrorists, malicious code writers, hackers/hacktivists, and disgruntled employees) to sensitive and classified information, your employees, and your resources. Learn about the multifaceted threat that faces companies and agencies today, as well as tactics you can employ to combat it. Clearly understand the multifaceted threat to sensitive and classified information, resources, and personnel. Effectively articulate this threat to employees as part of your security education and training effort.

    This course is part of the Certified Government Auditor (CGA) program, Level 1 and Level 2.

    This course aligns with the following DoD Financial Management Competency:

    DoD FM CompetencyProficiency LevelHours
    Lead the Institution Strategic Thinking 16

    Who Should Attend?
    Auditors, investigators and security professionals responsible for performing risk and control assessment of information, cyber and system security; as well officials who are responsible for monitoring, controlling, preventing, detecting and reporting potential and actual threats over secured and classified information uses, processes and assets.

    Level: Intermediate

    Learning Outcomes:

    • Define the risks and threats associated with counterintelligence and information security
    • Describe the roles and responsibilities of counterintelligence security personnel, and those charged with assessing and preventing risks associated with information
    • Identify the potential sources of domestic and foreign threats to information security
    • Explain the levels of information classification and required security
    • Recognize indicators and conditions of internal threats as well as methods used for information theft and exploitation
    • Apply counter measures and controls to increase awareness, prevention, detection and mitigation of threats
    • Develop and apply procedures for reacting to, recording and reporting threats, suspicious activity and actual breaches

    Course Outline:
    Please click here to view course outline.

    Counterintelligence for Information Security Assessment and Protection

    AUDT7200G001

    Gain an introduction to today’s threats (criminals, foreign intelligence services, terrorists, malicious code writers, hackers/hacktivists, and disgruntled employees) to sensitive and classified information, your employees, and your resources. Learn about the multifaceted threat that faces companies and agencies today, as well as tactics you can employ to combat it. Clearly understand the multifaceted threat to sensitive and classified information, resources, and personnel. Effectively articulate this threat to employees as part of your security education and training effort.

    This course is part of the Certified Government Auditor (CGA) program, Level 1 and Level 2.

    This course aligns with the following DoD Financial Management Competency:

    DoD FM CompetencyProficiency LevelHours
    Lead the Institution Strategic Thinking 16

    Who Should Attend?
    Auditors, investigators and security professionals responsible for performing risk and control assessment of information, cyber and system security; as well officials who are responsible for monitoring, controlling, preventing, detecting and reporting potential and actual threats over secured and classified information uses, processes and assets.

    Level: Intermediate

    Learning Outcomes:

    • Define the risks and threats associated with counterintelligence and information security
    • Describe the roles and responsibilities of counterintelligence security personnel, and those charged with assessing and preventing risks associated with information
    • Identify the potential sources of domestic and foreign threats to information security
    • Explain the levels of information classification and required security
    • Recognize indicators and conditions of internal threats as well as methods used for information theft and exploitation
    • Apply counter measures and controls to increase awareness, prevention, detection and mitigation of threats
    • Develop and apply procedures for reacting to, recording and reporting threats, suspicious activity and actual breaches

    Course Outline:
    Please click here to view course outline.

    Government Auditing Standards: Review and Update (Virtual Instruction)

    AUDT7732A001

    Receive an in-depth review and update on the 2018 and 2024 revision of Government Auditing Standards, plus a brief history on the development of the standards. Discuss the structure of the 2018 and 2024 revisions of the standards and the major changes, focusing on the sections applicable to performance audits. Discuss the purpose and requirements of individual standards, with emphasis on the recent changes. Apply specific standards to real-life cases through a series of quizzes and exercises that make this course an interesting and enjoyable learning experience.

    The course can be tailored for on-site delivery in segments of four hours or less to meet your needs.

    This course is part of the Certified Government Auditor (CGA) program, Level 2.

    This course aligns with the following DoD Financial Management Competency:

    DoD FM CompetencyProficiency LevelHours
    Fundamentals and Operations of Audit 1 8

    Who Should Attend?
    Auditors who apply the Government Auditing Standards to their audits

    Level: All

    Learning Outcomes:

    • Review the purpose and applicability of the Government Auditing Standards.
    • Review the ethical principles that influence application of the Government Auditing Standards.
    • Review the types of audits and engagements, focusing on performance audits
    • Review the general standards including updates.
    • Review the fieldwork standards for performance audits, including updates.
    • Review the reporting standards for performance audit, including updates

    Course Outline:
    Please click here to view course outline.

    Government Auditing Standards: Review and Update

    AUDT7732G001

    Receive an in-depth review and update on the 2018 and 2024 revision of Government Auditing Standards, plus a brief history on the development of the standards. Discuss the structure of the 2018 and 2024 revisions of the standards and the major changes, focusing on the sections applicable to performance audits. Discuss the purpose and requirements of individual standards, with emphasis on the recent changes. Apply specific standards to real-life cases through a series of quizzes and exercises that make this course an interesting and enjoyable learning experience.

    The course can be tailored for on-site delivery in segments of four hours or less to meet your needs.

    This course is part of the Certified Government Auditor (CGA) program, Level 2.

    This course aligns with the following DoD Financial Management Competency:

    DoD FM CompetencyProficiency LevelHours
    Fundamentals and Operations of Audit 1 8

    Who Should Attend?
    Auditors who apply the Government Auditing Standards to their audits

    Level: All

    Learning Outcomes:

    • Review the purpose and applicability of the Government Auditing Standards.
    • Review the ethical principles that influence application of the Government Auditing Standards.
    • Review the types of audits and engagements, focusing on performance audits
    • Review the general standards including updates.
    • Review the fieldwork standards for performance audits, including updates.
    • Review the reporting standards for performance audit, including updates

    Course Outline:
    Please click here to view course outline.

    Government Auditing Standards: Review and Update (Hybrid- In-Person)

    AUDT7732H001

    Receive an in-depth review and update on the 2018 and 2024 revision of Government Auditing Standards, plus a brief history on the development of the standards. Discuss the structure of the 2018 and 2024 revisions of the standards and the major changes, focusing on the sections applicable to performance audits. Discuss the purpose and requirements of individual standards, with emphasis on the recent changes. Apply specific standards to real-life cases through a series of quizzes and exercises that make this course an interesting and enjoyable learning experience.

    The course can be tailored for on-site delivery in segments of four hours or less to meet your needs.

    This course is part of the Certified Government Auditor (CGA) program, Level 2.

    This course aligns with the following DoD Financial Management Competency:

    DoD FM CompetencyProficiency LevelHours
    Fundamentals and Operations of Audit 1 8

    Who Should Attend?
    Auditors who apply the Government Auditing Standards to their audits

    Level: All

    Learning Outcomes:

    • Review the purpose and applicability of the Government Auditing Standards.
    • Review the ethical principles that influence application of the Government Auditing Standards.
    • Review the types of audits and engagements, focusing on performance audits
    • Review the general standards including updates.
    • Review the fieldwork standards for performance audits, including updates.
    • Review the reporting standards for performance audit, including updates

    Course Outline:
    Please click here to view course outline.

    Government Auditing Standards: Review and Update (Hybrid- Virtual)

    AUDT7732H002

    Receive an in-depth review and update on the 2018 and 2024 revision of Government Auditing Standards, plus a brief history on the development of the standards. Discuss the structure of the 2018 and 2024 revisions of the standards and the major changes, focusing on the sections applicable to performance audits. Discuss the purpose and requirements of individual standards, with emphasis on the recent changes. Apply specific standards to real-life cases through a series of quizzes and exercises that make this course an interesting and enjoyable learning experience.

    The course can be tailored for on-site delivery in segments of four hours or less to meet your needs.

    This course is part of the Certified Government Auditor (CGA) program, Level 2.

    This course aligns with the following DoD Financial Management Competency:

    DoD FM CompetencyProficiency LevelHours
    Fundamentals and Operations of Audit 1 8

    Who Should Attend?
    Auditors who apply the Government Auditing Standards to their audits

    Level: All

    Learning Outcomes:

    • Review the purpose and applicability of the Government Auditing Standards.
    • Review the ethical principles that influence application of the Government Auditing Standards.
    • Review the types of audits and engagements, focusing on performance audits
    • Review the general standards including updates.
    • Review the fieldwork standards for performance audits, including updates.
    • Review the reporting standards for performance audit, including updates

    Course Outline:
    Please click here to view course outline.

    CIA Exam Prep Review Course Part I (Virtual Instruction)

    AUDT8000A001

    Certified internal auditor (CIA) certification, achieved by passing a rigorous three-part exam, indicates a dedication to internal auditing and demonstrates credibility in the field. CIAs can pursue more advanced job opportunities than non-certified auditors, management analysts or reviewers.

    Internal auditors assess and recommend how an agency’s or company's operations and finances comply with the law as well as risk, information security and performance management.

    The Institute of Internal Auditors (IIA) grants the CIA credential. Just 41% of test-takers passed the exam in 2020, proving the CIA's selective outcomes. Stringent CIA certification requirements can boost a certified internal auditor's credibility, esteem and advancement in government and commercial entities. The CIA license is recognized globally.

    This live instructor-led CIA Exam Preparation program can be taken in its three-part entirety over seven Saturday mornings or as individual parts. The course includes Gleim texts books and access to practice test banks, or students can take just the instructor-led training without purchasing the Gleim textbooks.

    This course is part of the Certified Government Auditor (CGA) program, Level 1

    Who Should Attend?

    Auditors, management analysts, evaluators, accountants, financial managers or investigators in government, government support contractors and commercial industry seeking to enhance their professional capabilities, stature, and careers though attainment of the CIA designation.

    Learning Objectives:

    • Part I emphasizes the essentials of internal auditing. This section tests basic skill proficiency and understanding of internal auditing concepts, including governance, risk management, control. industry standards and principles, consulting, and quality assurance.
    • Part II Covers the practice of internal auditing, including managing, planning and communicating audit results.
    • Part III includes business-focused areas relevant to auditing. Topics include business acumen, financial management, information security, and information technology.

    Pricing (Select During Checkout):

    • Full Course (Parts I-III): Textbooks Included- $1,499
    • Part I Only: Textbooks Included- $699 Textbooks not included-$549
    • Part II Only: Textbooks Included- $699 Textbooks not included-$549
    • Part III Only: Textbooks Included- $899 Textbooks not included-$699

    CIA Exam Prep Review Course Part II (Virtual Instruction)

    AUDT8220A001

    Certified internal auditor (CIA) certification, achieved by passing a rigorous three-part exam, indicates a dedication to internal auditing and demonstrates credibility in the field. CIAs can pursue more advanced job opportunities than non-certified auditors, management analysts or reviewers.

    Internal auditors assess and recommend how an agency’s or company's operations and finances comply with the law as well as risk, information security and performance management.

    The Institute of Internal Auditors (IIA) grants the CIA credential. Just 41% of test-takers passed the exam in 2020, proving the CIA's selective outcomes. Stringent CIA certification requirements can boost a certified internal auditor's credibility, esteem and advancement in government and commercial entities. The CIA license is recognized globally.

    This live instructor-led CIA Exam Preparation program can be taken in its three-part entirety over seven Saturday mornings or as individual parts. The course includes Gleim texts books and access to practice test banks, or students can take just the instructor-led training without purchasing the Gleim textbooks.

    This course is part of the Certified Government Auditor (CGA) program, Level 1

    Who Should Attend?

    Auditors, management analysts, evaluators, accountants, financial managers or investigators in government, government support contractors and commercial industry seeking to enhance their professional capabilities, stature, and careers though attainment of the CIA designation.

    Learning Objectives:

    • Part I emphasizes the essentials of internal auditing. This section tests basic skill proficiency and understanding of internal auditing concepts, including governance, risk management, control. industry standards and principles, consulting, and quality assurance.
    • Part II Covers the practice of internal auditing, including managing, planning and communicating audit results.
    • Part III includes business-focused areas relevant to auditing. Topics include business acumen, financial management, information security, and information technology.

    Pricing (Select During Checkout):

    • Full Course (Parts I-III): Textbooks Included- $1,499
    • Part I Only: Textbooks Included- $699 Textbooks not included-$549
    • Part II Only: Textbooks Included- $699 Textbooks not included-$549
    • Part III Only: Textbooks Included- $899 Textbooks not included-$699

    CIA Exam Prep Review Course Part III (Virtual Instruction)

    AUDT8330A001

    Certified internal auditor (CIA) certification, achieved by passing a rigorous three-part exam, indicates a dedication to internal auditing and demonstrates credibility in the field. CIAs can pursue more advanced job opportunities than non-certified auditors, management analysts or reviewers.

    Internal auditors assess and recommend how an agency’s or company's operations and finances comply with the law as well as risk, information security and performance management.

    The Institute of Internal Auditors (IIA) grants the CIA credential. Just 41% of test-takers passed the exam in 2020, proving the CIA's selective outcomes. Stringent CIA certification requirements can boost a certified internal auditor's credibility, esteem and advancement in government and commercial entities. The CIA license is recognized globally.

    This live instructor-led CIA Exam Preparation program can be taken in its three-part entirety over seven Saturday mornings or as individual parts. The course includes Gleim texts books and access to practice test banks, or students can take just the instructor-led training without purchasing the Gleim textbooks.

    This course is part of the Certified Government Auditor (CGA) program, Level 1

    Who Should Attend?

    Auditors, management analysts, evaluators, accountants, financial managers or investigators in government, government support contractors and commercial industry seeking to enhance their professional capabilities, stature, and careers though attainment of the CIA designation.

    Learning Objectives:

    • Part I emphasizes the essentials of internal auditing. This section tests basic skill proficiency and understanding of internal auditing concepts, including governance, risk management, control. industry standards and principles, consulting, and quality assurance.
    • Part II Covers the practice of internal auditing, including managing, planning and communicating audit results.
    • Part III includes business-focused areas relevant to auditing. Topics include business acumen, financial management, information security, and information technology.

    Pricing (Select During Checkout):

    • Full Course (Parts I-III): Textbooks Included- $1,499
    • Part I Only: Textbooks Included- $699 Textbooks not included-$549
    • Part II Only: Textbooks Included- $699 Textbooks not included-$549
    • Part III Only: Textbooks Included- $899 Textbooks not included-$699

    CIA Exam Prep Review Course Part I, II & III (Virtual Instruction)

    AUDT8001A001

    Certified internal auditor (CIA) certification, achieved by passing a rigorous three-part exam, indicates a dedication to internal auditing and demonstrates credibility in the field. CIAs can pursue more advanced job opportunities than non-certified auditors, management analysts or reviewers.

    Internal auditors assess and recommend how an agency’s or company's operations and finances comply with the law as well as risk, information security and performance management.

    The Institute of Internal Auditors (IIA) grants the CIA credential. Just 41% of test-takers passed the exam in 2020, proving the CIA's selective outcomes. Stringent CIA certification requirements can boost a certified internal auditor's credibility, esteem and advancement in government and commercial entities. The CIA license is recognized globally.

    This live instructor-led CIA Exam Preparation program can be taken in its three-part entirety over seven Saturday mornings or as individual parts. The course includes Gleim texts books and access to practice test banks, or students can take just the instructor-led training without purchasing the Gleim textbooks.

    This course is part of the Certified Government Auditor (CGA) program, Level 1

    Who Should Attend?

    Auditors, management analysts, evaluators, accountants, financial managers or investigators in government, government support contractors and commercial industry seeking to enhance their professional capabilities, stature, and careers though attainment of the CIA designation.

    Learning Objectives:

    • Part I emphasizes the essentials of internal auditing. This section tests basic skill proficiency and understanding of internal auditing concepts, including governance, risk management, control. industry standards and principles, consulting, and quality assurance.
    • Part II Covers the practice of internal auditing, including managing, planning and communicating audit results.
    • Part III includes business-focused areas relevant to auditing. Topics include business acumen, financial management, information security, and information technology.

    Pricing (Select During Checkout):

    • Full Course (Parts I-III): Textbooks Included- $1,499
    • Part I Only: Textbooks Included- $699 Textbooks not included-$549
    • Part II Only: Textbooks Included- $699 Textbooks not included-$549
    • Part III Only: Textbooks Included- $899 Textbooks not included-$699

    Manager's and Auditor's Roles in Assessing Internal Control (Virtual Instruction)

    AUDT8003A001

    Federal government agency heads must follow the requirements of the Federal Manager's Financial Integrity Act and OMB's Circular A-123 to assess and report on the agency's system of internal control. Learn how the required compliance assessment can be structured and carried out, including basic techniques and approaches for conducting evaluations and documenting their results. Understand the intent and content of OMBs 2016 revision to Circular A-123 and GAO’s 2014 revision to the Internal Control Standards (the Green Book).

    Effective January 30, 2018, the title of this course changed from Management's Responsibility for Internal Control (OMB Circular A-123) to Management's and Auditor's Roles in Assessing Internal Control.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:

    DoDFM CompetencyProficiency LevelHours
    Concepts, Policies and Principles of Audit 3 8
    Fundamentals and Operations of Audit 1 8

    Who Should Attend?
    Program managers and other non-auditors, as well as auditors who conduct control assessments as well as auditors who review agencies’ implementation of Circular A-123.

    Level: All

    Learning Outcomes:

    • Explain why internal control is important for helping managers accomplish organizational, operational and program objectives for which they are responsible
    • Identify the objectives and requirements for the Integrity Act
    • Define management control, internal control and the basic concepts and objectives for them
    • Identify and apply GAO standards and OMB guidance for establishing and assessing controls
    • Identify and apply key components of a control program
    • Identify and apply key components of assessing controls
    • Recognize and report deficiencies and material weaknesses
    • Describe reporting requirements under the Integrity Act
    • Identify auditors’ roles in applying auditing standards for assessing and reporting on the quality of internal controls in financial, attestation and performance audits.

    Course Outline:
    Please click here to view course outline.

    Manager's and Auditor's Roles in Assessing Internal Control

    AUDT8003G001

    Federal government agency heads must follow the requirements of the Federal Manager's Financial Integrity Act and OMB's Circular A-123 to assess and report on the agency's system of internal control. Learn how the required compliance assessment can be structured and carried out, including basic techniques and approaches for conducting evaluations and documenting their results. Understand the intent and content of OMBs 2016 revision to Circular A-123 and GAO’s 2014 revision to the Internal Control Standards (the Green Book).

    Effective January 30, 2018, the title of this course changed from Management's Responsibility for Internal Control (OMB Circular A-123) to Management's and Auditor's Roles in Assessing Internal Control.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:

    DoDFM CompetencyProficiency LevelHours
    Concepts, Policies and Principles of Audit 3 8
    Fundamentals and Operations of Audit 1 8

    Who Should Attend?
    Program managers and other non-auditors, as well as auditors who conduct control assessments as well as auditors who review agencies’ implementation of Circular A-123.

    Level: All

    Learning Outcomes:

    • Explain why internal control is important for helping managers accomplish organizational, operational and program objectives for which they are responsible
    • Identify the objectives and requirements for the Integrity Act
    • Define management control, internal control, and the basic concepts and objectives for them
    • Identify and apply GAO standards and OMB guidance for establishing and assessing controls
    • Identify and apply key components of a control program
    • Identify and apply key components of assessing controls
    • Recognize and report deficiencies and material weaknesses
    • Describe reporting requirements under the Integrity Act
    • Identify auditors’ roles in applying auditing standards for assessing and reporting on the quality of internal controls in financial, attestation and performance audits.

    Course Outline:
    Please click here to view course outline.

    Detection and Prevention of Fraud (Virtual Instruction)

    AUDT8004A001

    Explore the legal statutes on fraud. Learn both the legal and layman's definitions of fraud, and the nature, causes and types of white-collar crimes. Become familiar with your professional audit responsibilities for designing audit procedures to detect fraud. Discover the role of internal controls and supervision in preventing fraud and become familiar with audit procedures proven effective in detecting fraud. Discuss the role of auditors in reporting illegal acts and working with investigators to prosecute fraud. Practice fraud detection methods in case exercises.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competency:
    DoD FM CompetencyProficiency Level Hours
    Concepts, Policies and Principles of Audit316

    Who Should Attend?
    Auditors with financial and performance auditing experience and who seek a practical professional approach to fraud prevention and detection. Program and financial managers will also find the course beneficial.

    Level: All

    Learning Outcomes:

    • Define fraud and explain its five elements
    • Describe the classic fraud schemes
    • Cite auditor responsibilities for the prevention and detection of fraud
    • Describe where and how fraud is committed and who commits it
    • Identify indicators/red flags and detection techniques associated with fraud
    • Describe the criminal statutes related to fraud
    • Describe the federal rules of evidence for prosecuting fraud
    • Identify factors of auditor cooperation with investigators; timing and content of investigative referrals

    Detection and Prevention of Fraud

    AUDT8004G001

    Explore the legal statutes on fraud. Learn both the legal and layman's definitions of fraud, and the nature, causes and types of white-collar crimes. Become familiar with your professional audit responsibilities for designing audit procedures to detect fraud. Discover the role of internal controls and supervision in preventing fraud and become familiar with audit procedures proven effective in detecting fraud. Discuss the role of auditors in reporting illegal acts and working with investigators to prosecute fraud. Practice fraud detection methods in case exercises.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competency:
    DoD FM CompetencyProficiency Level Hours
    Concepts, Policies and Principles of Audit316

    Who Should Attend?
    Auditors with financial and performance auditing experience and who seek a practical professional approach to fraud prevention and detection. Program and financial managers will also find the course beneficial.

    Level: All

    Learning Outcomes:

    • Define fraud and explain its five elements
    • Describe the classic fraud schemes
    • Cite auditor responsibilities for the prevention and detection of fraud
    • Describe where and how fraud is committed and who commits it
    • Identify indicators/red flags and detection techniques associated with fraud
    • Describe the criminal statutes related to fraud
    • Describe the federal rules of evidence for prosecuting fraud
    • Identify factors of auditor cooperation with investigators; timing and content of investigative referrals

    Assessing the Reliability of Computer-Processed Data (Virtual Instruction)

    AUDT8043A002

    Develop the necessary skills to evaluate the reliability of computer-processed data regardless of the environment in which it is generated and/or processed. Learn some of the more common techniques used by auditors to assess system controls, reliability, and the processes employed to accomplish the assessments.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Audit Planning and Management 3 4
    Audit Reporting 3 4
    Concepts, Policies and Principles of Audit 3 8

    Who Should Attend?
    Auditors who assess the reliability of computer-processed data. Participants are presumed to have attended the Information Systems Auditing course or have equivalent knowledge. Information Systems Auditing (AUDT8029A).

    Level: Intermediate

    Learning Outcomes:

    • Define the professional standards, policies and guidelines governing audit activity related to data processing and data reliability
    • Define and discuss the concept of, and responsibility for, data reliability assessments
    • Discuss the framework for conducting a data reliability assessment and presenting the appropriate disclosure in the audit report
    • Review a structured approach for performing and documenting the data reliability assessment process

    Course Outline:
    Please click here to view course outline.

    Red Flags of Infrastructure Fraud (Virtual Instruction)

    AUDT8005A001

    The Infrastructure Investment and Jobs Act (IIJA) provides $1.2 trillion in federal spending over the next five years mostly in grants and contracts to states and local governments for Public Transit, Railways, Power Grids Electric Vehicles. Electric buses, Ferries, Airports, Waterways, Climate change, Broadband Internet, Environmental Protection, Drinking Water, and Transportation Safety. This program of fast-moving money, with untested controls provides vast opportunities for fraud and waste. Auditors, investigators, special agents, grants, and contract managers at all levels of government will need to be especially vigilant of possible schemes and red flag indicators of fraud that robs the public of funds and performance

    This course is part of the Certified Government Auditor (CGA) program, Level 1 and Level 2

    This course aligns with the following DoD Financial Management Competency:
    DoD FM CompetencyProficiency Level Hours
    Concepts, Policies and Principles of Audit38

    Who Should Attend:
    Auditors, investigators, Special Agents, inspectors, contract, grant and program managers involved in approving IIJA project spending and monitoring or inspecting performance, compliance and fund accountability.

    Learning Objectives:

    • Understand the basics of IIJA, the agencies, the projects, and the spending
    • Understand Auditors' responsibilities for fraud awareness and detection
    • Assessing the risks, controls, and environment for fraud
    • Be aware of fraud schemes and indicators that are common to federally funded projects
    • Understand the federal civil and criminal statutes that fraud schemes violate
    • Reinforce knowledge of schemes through sampling of prosecuted infrastructure cases

    Please click here to view course outline.

    Red Flags of Infrastructure Fraud

    AUDT8005G001

    The Infrastructure Investment and Jobs Act (IIJA) provides $1.2 trillion in federal spending over the next five years mostly in grants and contracts to states and local governments for Public Transit, Railways, Power Grids Electric Vehicles. Electric buses, Ferries, Airports, Waterways, Climate change, Broadband Internet, Environmental Protection, Drinking Water, and Transportation Safety. This program of fast-moving money, with untested controls provides vast opportunities for fraud and waste. Auditors, investigators, special agents, grants, and contract managers at all levels of government will need to be especially vigilant of possible schemes and red flag indicators of fraud that robs the public of funds and performance

    This course is part of the Certified Government Auditor (CGA) program, Level 1 and Level 2

    This course aligns with the following DoD Financial Management Competency:
    DoD FM CompetencyProficiency Level Hours
    Concepts, Policies and Principles of Audit38

    Who Should Attend:
    Auditors, investigators, Special Agents, inspectors, contract, grant and program managers involved in approving IIJA project spending and monitoring or inspecting performance, compliance and fund accountability.

    Learning Objectives:

    • Understand the basics of IIJA, the agencies, the projects, and the spending
    • Understand Auditors' responsibilities for fraud awareness and detection
    • Assessing the risks, controls, and environment for fraud
    • Be aware of fraud schemes and indicators that are common to federally funded projects
    • Understand the federal civil and criminal statutes that fraud schemes violate
    • Reinforce knowledge of schemes through sampling of prosecuted infrastructure cases

    Please click here to view course outline.

    Quick Response Auditing (Virtual Instruction)

    AUDT8011A001

    Urgent questions and concerns require quick audit response while maintaining quality, focusing on user needs, and conforming to the Government Auditing Standards. Determine when it is appropriate and how to offer clients alternatives to classic “full scope” audit coverage, and how to establish an auditor-client relationship conducive to quick delivery of products. Learn how to tailor audit objectives, approaches and products to better meet immediate client needs. Drawing on multiple case studies, learn to write focused objectives with limited scope to facilitate quick fieldwork, timely reporting, and meaningful results to satisfy the client or stakeholder needs.

    This course is part of the Certified Government Auditor (CGA) Program, Level 2.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM Competency Proficiency Level Hours
    Concepts, Policies and Principles of Audit 3 8
    Fundamentals and Operations of Audit 3 8

    Who Should Attend?
    Experienced auditors, including supervisors, team leaders and managers.

    Level: Intermediate

    Learning Outcomes:

    • Discuss why timely receipt of audit results has become increasingly important to those whom government auditors serve
    • Identify appropriate conditions for quick response audits
    • Describe techniques for limiting the number and breadth of audit objectives to facilitate quick audits
    • Identify techniques for limiting audit scope
    • Examine the flexibility in Government Auditing Standards that can be leveraged to foster quick response in audit engagements
    • Discuss the use of non-audit services in delivering prompt information to government auditors' clients

    Course Outline:
    Please click here to view course outline.

    Creative and Critical Thinking for Auditors (Virtual Instruction)

    AUDT8012A001

    Creative and Critical Thinking skills are among the most important that auditors must develop to add value by perceiving what others do not in identifying root causes to problems and new possible solutions in a rapidly changing world. Students are encouraged to think out-of-the-box and use critical thinking to break away from pre-conceived notions and the comfort-zone of intuitive thinking to consider different perspectives and alternatives. This course includes brain training exercises and tools to think more abstractly, look beyond the obvious, challenge the status quo, and to use process techniques for generating new ideas and making discoveries in practical audit applications.

    This course is part of the Certified Government Auditor (CGA) program, Level 2.

    This course aligns with the following DoD Financial Management Competencies:
    DoD FM CompetencyProficiency Level Hours
    Lead Organizations Creativity and Innovation 8
    Lead Self Problem Solving 8

    Who Should Attend?
    Auditors who want to explore creative techniques to apply in the audit process.

    Level: All

    Learning Outcomes:

    • Describe and discuss the basic concepts of creative thinking
    • Eliminate roadblocks and barriers to the use of creative thinking in auditing
    • Distinguish between creative and critical thinking and explain their complementary roles in problem-solving
    • Describe two key stages in applying creative and critical thinking to identify the causes and solutions to problems with performance
    • Use creative thinking principles and tools to boost your output of innovative ideas and identify the real causes of, and best solutions to, organizational problems
    • Apply critical thinking principles and tools to organize, evaluate and prioritize ideas generated by creative thinking

    Course Outline:
    Please click here to view course outline.

    Creative and Critical Thinking for Auditors

    AUDT8012G001

    Creative and Critical Thinking skills are among the most important that auditors must develop to add value by perceiving what others do not in identifying root causes to problems and new possible solutions in a rapidly changing world. Students are encouraged to think out-of-the-box and use critical thinking to break away from pre-conceived notions and the comfort-zone of intuitive thinking to consider different perspectives and alternatives. This course includes brain training exercises and tools to think more abstractly, look beyond the obvious, challenge the status quo, and to use process techniques for generating new ideas and making discoveries in practical audit applications.

    This course is part of the Certified Government Auditor (CGA) program, Level 2.

    This course aligns with the following DoD Financial Management Competencies:
    DoD FM CompetencyProficiency Level Hours
    Lead Organizations Creativity and Innovation 8
    Lead Self Problem Solving 8

    Who Should Attend?
    Auditors who want to explore creative techniques to apply in the audit process.

    Level: All

    Learning Outcomes:

    • Describe and discuss the basic concepts of creative thinking
    • Eliminate roadblocks and barriers to the use of creative thinking in auditing
    • Distinguish between creative and critical thinking and explain their complementary roles in problem-solving
    • Describe two key stages in applying creative and critical thinking to identify the causes and solutions to problems with performance
    • Use creative thinking principles and tools to boost your output of innovative ideas and identify the real causes of, and best solutions to, organizational problems
    • Apply critical thinking principles and tools to organize, evaluate and prioritize ideas generated by creative thinking

    Course Outline:
    Please click here to view course outline.

    Information Technology for Auditors (Virtual Instruction)

    AUDT8024A001

    Learn the components of information technology and how they are organized, developed and managed; how technology affects your audit responsibilities; and the guidelines governing audits performed under the Government Auditing Standards.

    UPDATED TO REFLECT THE REVISED 2014 INTERNAL CONTROL STANDARDS ISSUED BY THE COMPTROLLER GENERAL.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Concepts, Policies and Principles of Audit 1 4
    Concepts, Policies and Principles of Audit 3 8
    Lead OrganizationsTechnology Management 4

    Who Should Attend?
    Auditors at all levels who want to learn how information technology affects an auditor's responsibilities and performance. To learn more about the information systems audit process, enroll in Information Systems Auditing (AUDT8029A)

    Level: Foundation

    Learning Outcomes:

    • Describe how information technology is organized, developed, and managed
    • Explain how technology affects your responsibilities
    • Cite standards and guidelines governing audit performed under the Government Auditing Standards

    Course Outline:
    Please click here to view course outline.

    Information Technology for Auditors

    AUDT8024G001

    Learn the components of information technology and how they are organized, developed and managed; how technology affects your audit responsibilities; and the guidelines governing audits performed under the Government Auditing Standards.

    UPDATED TO REFLECT THE REVISED 2014 INTERNAL CONTROL STANDARDS ISSUED BY THE COMPTROLLER GENERAL.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency Level Hours
    Concepts, Policies and Principles of Audit1 4
    Concepts, Policies and Principles of Audit38
    Lead OrganizationsTechnology Management 4

    Who Should Attend?
    Auditors at all levels who want to learn how information technology affects an auditor's responsibilities and performance. To learn more about the information systems audit process, enroll in Information Systems Auditing (AUDT8029G)

    Level: Foundation

    Learning Outcomes:

    • Describe how information technology is organized, developed, and managed
    • Explain how technology affects your responsibilities
    • Cite standards and guidelines governing audit performed under the Government Auditing Standards

    Course Outline:
    Please click here to view course outline.

    Using Metrics to Assess Performance (Virtual Instruction)

    AUDT8027A001

    Apply a measurement-based approach to assess the adequacy of government program operations performance. Learn how to prepare metrics of timeliness, quality, economy and efficiency, and how to apply those metrics in determining the adequacy of agency performance in producing and delivering program goods and services. Understand how to apply analytic methods in determining the cause of performance shortcomings and the potential for cost savings.

    Engage in numerous public sector case studies where you prepare appropriate metrics; analyze the nature, extent, and cause of shortcomings; and organize the audit results into a finding.

    This course is part of the Certified Government Auditor (CGA) program, Level 1 and Level 2.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Concepts, Policies and Principles of Audit 3 8
    Decision Support 3 8
    Fundamentals and Operations of Audit 3 8

    Who Should Attend?
    Auditors who want to use metrics to systematically identify performance problems during an audit.

    Level: Intermediate

    Learning Outcomes:

    • Apply measurement techniques to assess program operations and performance
    • Cite four things auditors must know and agree on if they are to use measures in assessing the adequacy of performance and the potential for cost savings
    • Define the aspects of performance that auditors often find relevant in assessing performance
    • Prepare metrics using quantitative and qualitative data and use those metrics to systematically identify performance problems
    • Plan an audit to assess an entity's success in producing and delivering quality products and services timely, economically and efficiently
    • Apply an analysis and logic approach to identify changes in a process that will improve performance
    • Develop findings that address the nuances that arise in reporting findings for performance improvement and cost savings

    Course Outline:
    Please click here to view course outline.

    Using Metrics to Assess Performance

    AUDT8027G001

    Apply a measurement-based approach to assess the adequacy of government program operations performance. Learn how to prepare metrics of timeliness, quality, economy and efficiency, and how to apply those metrics in determining the adequacy of agency performance in producing and delivering program goods and services. Understand how to apply analytic methods in determining the cause of performance shortcomings and the potential for cost savings.

    Engage in numerous public sector case studies where you prepare appropriate metrics; analyze the nature, extent, and cause of shortcomings; and organize the audit results into a finding.

    This course is part of the Certified Government Auditor (CGA) program, Level 1 and Level 2.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Concepts, Policies and Principles of Audit 3 8
    Decision Support 3 8
    Fundamentals and Operations of Audit 3 8

    Who Should Attend?
    Auditors who want to use metrics to systematically identify performance problems during an audit.

    Level: Intermediate

    Learning Outcomes:

    • Apply measurement techniques to assess program operations and performance
    • Cite four things auditors must know and agree on if they are to use measures in assessing the adequacy of performance and the potential for cost savings
    • Define the aspects of performance that auditors often find relevant in assessing performance
    • Prepare metrics using quantitative and qualitative data and use those metrics to systematically identify performance problems
    • Plan an audit to assess an entity's success in producing and delivering quality products and services timely, economically and efficiently
    • Apply an analysis and logic approach to identify changes in a process that will improve performance
    • Develop findings that address the nuances that arise in reporting findings for performance improvement and cost savings

    Course Outline:
    Please click here to view course outline.

    Auditing with Data Analytics (Virtual Instruction)

    AUDT8100A001

    Transform your audit and analytical skills into high gear. This course focuses on the science and art of identifying patterns as well as detecting anomalies using analysis, modeling, and visualization techniques to extract more valuable information from data relating to a given audit. Get hands-on practice on multiple case studies.

    Learn the use of descriptive, predictive, and prescriptive audit data analytics techniques within the auditing process for performing:

    • Risk Assessment and Planning
    • Auditing Financial Assertions
    • Assessing Internal Controls and Operational Effectiveness
    • Continuous/Concurrent Auditing and Monitoring
    • Fraud Detection

    For the virtual version, students must have Excel-with the Data Analyst ToolPak activated (this is included with Excel software)

    This course is part of the Certified Government Auditor (CGA) program, Level 2.

    This course aligns with the following DoD Financial Management Competencies:
    DoD FM CompetencyProficiency Level Hours
    Fundamentals of Operations of Audit 312
    Concepts, Policies and Principles of Audit312

    Who Should Attend?
    Auditors, financial managers and program evaluators with three years of experience and seasoned professionals with limited exposure to the subject matter.Analysis Techniques for Auditors (AUDT7900A) or the equivalent is a recommended prerequisite for this course.

    Level: Intermediate

    Learning Outcomes:

    • Explain the importance of data analytics in auditing
    • Identify patterns and outliers for audit
    • Describe the difference between structured and unstructured data
    • List difference of common data analysis tools
    • Establish "reasonable assurance" that audit data can be used to service the audit objective
    • Describe and comply with federal law and agency regulations
    • Satisfy Government Accountability Office (GAO) standards for data validity, reliability, and integrity
    • Discuss multiple tools, including descriptive statistics, Benford's Law, correlation, etc.

    Course Outline:
    Please click here to view the course outline.

    Information Systems Auditing (Virtual Instruction)

    AUDT8029A001

    Learn the basic processes, tools, and techniques involved in auditing today's information systems. Become familiar with the basic audit techniques specified in the U.S. Government Accountability Office's Federal Information System Controls Audit Manual (FISCAM), selected National Institute of Standards and Technology (NIST) special publications and other relevant audit guidance by engaging in exercises, case studies, lectures, and discussions. Improve your skill set by discovering alternative methods of evaluating and testing both general and business process application controls, including identifying indicators of potential fraud.

    UPDATED TO REFLECT THE REVISED 2014 INTERNAL CONTROL STANDARDS ISSUED BY THE COMPTROLLER GENERAL.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Concepts, Policies and Principles of Audit 3 12
    Financial Management Systems 312

    Who Should Attend?
    Auditors who need exposure or to refresh their skills in information systems auditing.

    Level: Foundation

    Learning Outcomes:

    • Provide a conceptual framework of internal controls in a computer environment
    • Discuss the primary steps in conducting a risk assessment of an IT system
    • Review the audit implications of recent technological changes
    • Review the evaluation and testing procedures for General and Business Process Application Controls

    Course Outline:
    Please click here to view course outline.

    Information Systems Auditing

    AUDT8029G001

    Learn the basic processes, tools, and techniques involved in auditing today's information systems. Become familiar with the basic audit techniques specified in the U.S. Government Accountability Office's Federal Information System Controls Audit Manual (FISCAM), selected National Institute of Standards and Technology (NIST) special publications and other relevant audit guidance by engaging in exercises, case studies, lectures, and discussions. Improve your skill set by discovering alternative methods of evaluating and testing both general and business process application controls, including identifying indicators of potential fraud.

    UPDATED TO REFLECT THE REVISED 2014 INTERNAL CONTROL STANDARDS ISSUED BY THE COMPTROLLER GENERAL.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Concepts, Policies and Principles of Audit 3 12
    Financial Management Systems 312

    Who Should Attend?
    Auditors who need exposure or to refresh their skills in information systems auditing.

    Level: Foundation

    Learning Outcomes:

    • Provide a conceptual framework of internal controls in a computer environment
    • Discuss the primary steps in conducting a risk assessment of an IT system
    • Review the audit implications of recent technological changes
    • Review the evaluation and testing procedures for General and Business Process Application Controls

    Course Outline:
    Please click here to view course outline.

    The Governmental Audit: From Planning to Reporting (Virtual Instruction)

    AUDT8032A001

    If you have been assigned to only portions of a performance audit and need an overall perspective of the process, this course is for you. Improve your knowledge and skills related to all phases of the performance audit and the evaluation of results. By working a case study throughout the course, experience a complete audit, including preparing an audit justification, planning and conducting a survey, planning the audit and preparing a report.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Concepts, Policies and Principles of Audit 3 8
    Audit Planning and Management 3 8
    Audit Reporting 38

    Who Should Attend?
    Auditors who have worked on portions of an audit and want to better understand all phases of a performance audit.

    Level: Intermediate

    Learning Outcomes:

    • Plan for and manage audit assignments
    • Identify types of evidence used by auditors and evaluate their quality
    • Survey, review and comment on the adequacy of controls and results
    • Organize and utilize your audit documentation more effectively
    • Implement the audit plan using the necessary tasks and understand staff responsibilities
    • Assemble a findings-based audit report that will obtain and maintain interest
    • Formulate value-added recommendations and obtain acceptance

    Course Outline:
    Please click here to view the course outline.

    The Governmental Audit: From Planning to Reporting

    AUDT8032G001

    If you have been assigned to only portions of a performance audit and need an overall perspective of the process, this course is for you. Improve your knowledge and skills related to all phases of the performance audit and the evaluation of results. By working a case study throughout the course, experience a complete audit, including preparing an audit justification, planning and conducting a survey, planning the audit and preparing a report.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Concepts, Policies and Principles of Audit 3 8
    Audit Planning and Management 3 8
    Audit Reporting3 8

    Who Should Attend?
    Auditors who have worked on portions of an audit and want to better understand all phases of a performance audit.

    Level: Intermediate

    Learning Outcomes:

    • Plan for and manage audit assignments
    • Identify types of evidence used by auditors and evaluate their quality
    • Survey, review and comment on the adequacy of controls and results
    • Organize and utilize your audit documentation more effectively
    • Implement the audit plan using the necessary tasks and understand staff responsibilities
    • Assemble a findings-based audit report that will obtain and maintain interest
    • Formulate value-added recommendations and obtain acceptance

    Course Outline:
    Please click here to view course outline.

    Assessing the Reliability of Computer-Processed Data

    AUDT8043G001

    Develop the necessary skills to evaluate the reliability of computer-processed data regardless of the environment in which it is generated and/or processed. Learn some of the more common techniques used by auditors to assess system controls, reliability, and the processes employed to accomplish the assessments.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Audit Planning and Management 3 4
    Audit Reporting 3 4
    Concepts, Policies and Principles of Audit 3 8

    Who Should Attend?
    Auditors who assess the reliability of computer-processed data. Participants are presumed to have attended the Information Systems Auditing course or have equivalent knowledge. Information Systems Auditing (AUDT8029G).

    Level: Intermediate

    Learning Outcomes:

    • Define the professional standards, policies and guidelines governing audit activity related to data processing and data reliability
    • Define and discuss the concept of, and responsibility for, data reliability assessments
    • Discuss the framework for conducting a data reliability assessment and presenting the appropriate disclosure in the audit report
    • Review a structured approach for performing and documenting the data reliability assessment process

    Course Outline:
    Please click here to view course outline.

    Auditing with Data Analytics

    AUDT8100G001

    Transform your audit and analytical skills into high gear. This course focuses on the science and art of identifying patterns as well as detecting anomalies using analysis, modeling, and visualization techniques to extract more valuable information from data relating to a given audit. Get hands-on practice on multiple case studies.

    Learn the use of descriptive, predictive, and prescriptive audit data analytics techniques within the auditing process for performing:

    • Risk Assessment and Planning
    • Auditing Financial Assertions
    • Assessing Internal Controls and Operational Effectiveness
    • Continuous/Concurrent Auditing and Monitoring
    • Fraud Detection

    For the virtual version, students must have Excel-with the Data Analyst ToolPak activated (this is included with Excel software)

    This course is part of the Certified Government Auditor (CGA) program, Level 2.

    This course aligns with the following DoD Financial Management Competencies:
    DoD FM CompetencyProficiency Level Hours
    Fundamentals of Operations of Audit 312
    Concepts, Policies and Principles of Audit312

    Who Should Attend?
    Auditors, financial managers and program evaluators with three years of experience and seasoned professionals with limited exposure to the subject matter.Analysis Techniques for Auditors (AUDT7900A) or the equivalent is a recommended prerequisite for this course.

    Level: Intermediate

    Learning Outcomes:

    • Explain the importance of data analytics in auditing
    • Identify patterns and outliers for audit
    • Describe the difference between structured and unstructured data
    • List difference of common data analysis tools
    • Establish "reasonable assurance" that audit data can be used to service the audit objective
    • Describe and comply with federal law and agency regulations
    • Satisfy Government Accountability Office (GAO) standards for data validity, reliability, and integrity
    • Discuss multiple tools, including descriptive statistics, Benford's Law, correlation, etc.

    Course Outline:
    Please click here to view the course outline.

    Effective Audit Resolution, Follow-up and Implementation (Virtual Instruction)

    AUDT8034A001

    Audit resolution, follow-up, implementation, and reporting is a responsibility shared by the audit organization, the auditee organization follow-up coordinator and action officials. This responsibility is described in a variety of laws and OMB Circulars to provide a basis for accountability of the audited entities in responding to audit recommendations, reaching resolution and implementing the agreed upon corrective actions to reduce the risk of loss, improve operational performance and financial integrity in all levels of government.

    This course will explore the statutes, guidance and standards for audit recommendations, resolution, follow-up progress, monitoring and reporting. It will also define the roles and responsibilities of the audit organization and those designated to perform follow-up, implementation and congressional reporting and budget submission functions.

    This course is part of the Certified Government Auditor (CGA) program , Level 3.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Concepts, Policies and Principles of Audit 5 10
    Lead the Institution Strategic Thinking 6

    Who Should Attend?
    Auditors, analysts and managers responsible for reporting, resolving, following-up, monitoring, tracking and reporting on the progress and status of resolution and implementation of audit recommendations. Members of the organization responsible for representing the organization in the resolution process, including disputes, coordination of corrective actions and annual progress reporting and budget submission on open, closed, and unimplemented audits should also attend.

    Level: Advanced

    Learning Outcomes:

    • Describe the importance and requirements of audit resolution and follow-up
    • Describe the authority, roles and responsibilities of managers and auditors involved with audit resolution, follow-up, monitoring and reporting
    • Develop timely, meaningful and actionable recommendations that can be agreeably resolved for appropriate action
    • Address disputed recommendations and reach an equitable resolution
    • Develop processes for achieving resolution, monitoring and reporting on the status of corrective action
    • Verify, measure and score the value of audit results

    Course Outline:
    Please click here

    Assessing Financial-Related Activities and Controls

    AUDT8811G001

    Gain the skills necessary to audit financial-related activities and controls on a systems-procedure and results-outcome basis in accordance with auditing and internal control standards. Learn to plan and conduct audits of eight common financial activities: financial planning and budgeting, cash, receivables, procurement, payables, property management, employee compensation, and financial reporting. Simulated real-world practice is provided with numerous public sector case studies and exercises.

    This course is part of the Certified Government Auditor (CGA) Program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:
    DoD FM CompetencyProficiency Level Hours
    Audit Planning and Management 38
    Concepts, Policies and Principles of Audit 316

    Who Should Attend?
    Auditors who assess financial-related activities and controls.

    Level: Intermediate

    Learning Outcomes:

    • Explain the purpose and operation of financial support activities and the controls generally applicable to these activities
    • Plan a review of financial activities using a "systems-procedure" approach and an "outcome" approach
    • Measure the performance of financial activities
    • Evaluate the application of control activities with respect to planned objectives
    • Identify and detect unauthorized use of resources and illegal and unethical acts
    • Formulate effective recommendations for needed improvements (cure and prevention)

    Course Outline:
    Please click here to view course outline.

    Effective Audit Resolution, Follow-up and Implementation

    AUDT8034G001

    Audit resolution, follow-up, implementation, and reporting is a responsibility shared by the audit organization, the auditee organization follow-up coordinator and action officials. This responsibility is described in a variety of laws and OMB Circulars to provide a basis for accountability of the audited entities in responding to audit recommendations, reaching resolution and implementing the agreed upon corrective actions to reduce the risk of loss, improve operational performance and financial integrity in all levels of government.

    This course will explore the statutes, guidance and standards for audit recommendations, resolution, follow-up progress, monitoring and reporting. It will also define the roles and responsibilities of the audit organization and those designated to perform follow-up, implementation and congressional reporting and budget submission functions.

    This course is part of the Certified Government Auditor (CGA) program , Level 3.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Concepts, Policies and Principles of Audit 5 10
    Lead the Institution Strategic Thinking 6

    Who Should Attend?
    Auditors, analysts and managers responsible for reporting, resolving, following-up, monitoring, tracking and reporting on the progress and status of resolution and implementation of audit recommendations. Members of the organization responsible for representing the organization in the resolution process, including disputes, coordination of corrective actions and annual progress reporting and budget submission on open, closed, and unimplemented audits should also attend.

    Level: Advanced

    Learning Outcomes:

    • Describe the importance and requirements of audit resolution and follow-up
    • Describe the authority, roles and responsibilities of managers and auditors involved with audit resolution, follow-up, monitoring and reporting
    • Develop timely, meaningful and actionable recommendations that can be agreeably resolved for appropriate action
    • Address disputed recommendations and reach an equitable resolution
    • Develop processes for achieving resolution, monitoring and reporting on the status of corrective action
    • Verify, measure and score the value of audit results

    Course Outline:
    Please click here

    Contract and Procurement Fraud (Virtual Instruction)

    AUDT8036A001

    The possibility of fraud in government procurement presents a constant risk. Learn to recognize the indicators of procurement fraud in different government contracts and grants. Develop audit strategies to identify and quantify the extent of fraud in specific government contracts and grants management and operations. Using actual examples from past procurement fraud cases, learn about traditional fraud schemes involving false statements, false claims, product substitution, accounting frauds, and minority/woman-owned/small business front operations. Focus on identifying the indicators of fraud, as well as criminal, civil, administrative, and contractual actions in response to fraud. Explore fraud issues related to the growing government involvement in e-commerce.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Concepts, Policies and Principles of Audit 3 10
    Fundamentals and Operations of Audit 3 6

    Who Should Attend?
    Auditors looking to enhance their skills to detect fraud in government contracting programs.

    Level: Intermediate

    Learning Outcomes:

    • Identify the auditor's responsibilities for the detection and investigation of contract fraud
    • Explain primary federal criminal and civil laws that address contract fraud
    • Identify federal laws, rules and regulations that govern the contracting process
    • Describe the role that auditors perform in the contracting process
    • Identify major contract fraud schemes that take place in contracting, including false claims, corruption, and small and minority fronts
    • Examine auditor interface with investigators, prosecutors, contracting officials and whistleblowers
    • Describe criminal, civil, administrative and contractual remedies for contract fraud
    • Describe challenges to auditor independence that arise in conducting audits related to contracts and procurement.
    • Identify methods to obtain information from agencies, contractors and third parties needed to audit and investigate contract fraud

    Course Outline:
    Please click here to view course outline.

    Contract and Procurement Fraud

    AUDT8036G001

    The possibility of fraud in government procurement presents a constant risk. Learn to recognize the indicators of procurement fraud in different government contracts and grants. Develop audit strategies to identify and quantify the extent of fraud in specific government contracts and grants management and operations. Using actual examples from past procurement fraud cases, learn about traditional fraud schemes involving false statements, false claims, product substitution, accounting frauds, and minority/woman-owned/small business front operations. Focus on identifying the indicators of fraud, as well as criminal, civil, administrative, and contractual actions in response to fraud. Explore fraud issues related to the growing government involvement in e-commerce.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Concepts, Policies and Principles of Audit 3 10
    Fundamentals and Operations of Audit 3 6

    Who Should Attend?
    Auditors looking to enhance their skills to detect fraud in government contracting programs.

    Level: Intermediate

    Learning Outcomes:

    • Identify the auditor's responsibilities for the detection and investigation of contract fraud
    • Explain primary federal criminal and civil laws that address contract fraud
    • Identify federal laws, rules and regulations that govern the contracting process
    • Describe the role that auditors perform in the contracting process
    • Identify major contract fraud schemes that take place in contracting, including false claims, corruption, and small and minority fronts
    • Examine auditor interface with investigators, prosecutors, contracting officials and whistleblowers
    • Describe criminal, civil, administrative and contractual remedies for contract fraud
    • Describe challenges to auditor independence that arise in conducting audits related to contracts and procurement.
    • Identify methods to obtain information from agencies, contractors and third parties needed to audit and investigate contract fraud

    Course Outline:
    Please click here to view course outline.

    Intermediate Performance Auditing (Virtual Instruction)

    AUDT8046A002

    Gain the knowledge and skills necessary for a seasoned audit professional performing or supervising complex performance audits. Learn key concepts and decision processes for successfully executing each phase of a performance audit: survey, planning, field work and reporting. Through a progressive case study explore the audit process that challenges you to consider audit alternatives, make critical decisions and examine the outcome of your decisions. Apply techniques used by experienced audit practitioners and supervisors in this hands-on approach to managing audit engagements and ensuring more timely completion of meaningful audits.

    This course is part of the Certified Government Auditor (CGA) program , Level 2.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Concepts, Policies, and Principles of Audit 5 12
    Audit Planning and Management 5 6
    Audit Reporting 5 6

    Who Should Attend?
    Auditors with two to five years experience conducting performance audits.

    Level: Intermediate

    Learning Outcomes:

    • Prepare audit programs and plans for each phase of the audit
    • Based on survey work, identify detailed audit issues and core performance aspects having maximum potential for improvement
    • Appraise in fieldwork, the quantity and quality of program products and services (outputs) and the timeliness of their delivery to customers
    • Appraise in fieldwork, the economy and efficiency in producing program products and services and in delivering them to customers
    • Prepare analysis demonstrating any potential for improvement
    • Develop performance findings and make recommendations for improvement

    Course Outline:
    Please click here to view course outline.

    Intermediate Performance Auditing

    AUDT8046G001

    Gain the knowledge and skills necessary for a seasoned audit professional performing or supervising complex performance audits. Learn key concepts and decision processes for successfully executing each phase of a performance audit: survey, planning, field work and reporting. Through a progressive case study explore the audit process that challenges you to consider audit alternatives, make critical decisions and examine the outcome of your decisions. Apply techniques used by experienced audit practitioners and supervisors in this hands-on approach to managing audit engagements and ensuring more timely completion of meaningful audits.

    This course is part of the Certified Government Auditor (CGA) program, Level 2.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Concepts, Policies, and Principles of Audit 5 12
    Audit Planning and Management 5 6
    Audit Reporting 5 6

    Who Should Attend?
    Auditors with two to five years of experience conducting performance audits.

    Level: Intermediate

    Learning Outcomes:

    • Prepare audit programs and plans for each phase of the audit
    • Based on survey work, identify detailed audit issues and core performance aspects having maximum potential for improvement
    • Appraise in fieldwork, the quantity and quality of program products and services (outputs) and the timeliness of their delivery to customers
    • Appraise in fieldwork, the economy and efficiency in producing program products and services and in delivering them to customers
    • Prepare analysis demonstrating any potential for improvement
    • Develop performance findings and make recommendations for improvement

    Course Outline:
    Please click here to view course outline.

    Making Your Case to Prosecute Fraud (Virtual Instruction)

    AUDT8090A001

    Fraud is a booming business today! As fraud schemes become more sophisticated and defense attorneys more proactive, task forces including auditors, investigators and prosecutors are often assembled to combat the fraud schemes. Learn the techniques that are unique to planning and implementing a forensic audit. Identify how each team member contributes to the success of the task force. Learn the special rules and procedures that apply in obtaining evidence to substantiate and prosecute fraud. Analyze the differences between program and forensic audits, and also the basis for those differences.

    This course is part of the Certified Government Auditor (CGA) program, Level 1 and Level 2.

    Who Should Attend?
    Auditors, investigators and attorneys at all levels who participate on task forces to uncover fraud schemes and prosecute the perpetrators. Auditors wanting to know the rules that apply in independently pursuing fraud as part of an audit will also benefit by taking this course.

    Level: Intermediate

    Learning Outcomes:

    • Describe and apply the five elements of a prosecutable fraud scheme
    • Detail criteria used by prosecutors in making litigation decisions
    • Describe the current situation that mandates joint task force efforts in combating fraud, and the participant's role on such a task force
    • Contrast the standards of evidence that apply in auditing from those that apply in prosecuting fraud
    • Differentiate the various ways that a government agency may obtain evidence for use in administrative, civil and criminal cases
    • Describe the restrictions that a government agency must observe in obtaining evidence for use in prosecuting a criminal fraud case
    • Describe the principles of the forensic audit; and be able to apply them during a class project
    • State the basic rules of trial procedure, as well as the role of each participant
    • Describe the task force participant's responsibilities as a potential witness; and be familiar with defense attorney tactics

    Course Outline:
    Please click here to view course outline.

    Making Your Case to Prosecute Fraud

    AUDT8090G001

    Fraud is a booming business today! As fraud schemes become more sophisticated and defense attorneys more proactive, task forces including auditors, investigators and prosecutors are often assembled to combat the fraud schemes. Learn the techniques that are unique to planning and implementing a forensic audit. Identify how each team member contributes to the success of the task force. Learn the special rules and procedures that apply in obtaining evidence to substantiate and prosecute fraud. Analyze the differences between program and forensic audits, and also the basis for those differences.

    This course is part of the Certified Government Auditor (CGA) program, Level 1 and Level 2.

    Who Should Attend?
    Auditors, investigators and attorneys at all levels who participate on task forces to uncover fraud schemes and prosecute the perpetrators. Auditors wanting to know the rules that apply in independently pursuing fraud as part of an audit will also benefit by taking this course.

    Level: Intermediate

    Learning Outcomes:

    • Describe and apply the five elements of a prosecutable fraud scheme
    • Detail criteria used by prosecutors in making litigation decisions
    • Describe the current situation that mandates joint task force efforts in combating fraud, and the participant's role on such a task force
    • Contrast the standards of evidence that apply in auditing from those that apply in prosecuting fraud
    • Differentiate the various ways that a government agency may obtain evidence for use in administrative, civil and criminal cases
    • Describe the restrictions that a government agency must observe in obtaining evidence for use in prosecuting a criminal fraud case
    • Describe the principles of the forensic audit; and be able to apply them during a class project
    • State the basic rules of trial procedure, as well as the role of each participant
    • Describe the task force participant's responsibilities as a potential witness; and be familiar with defense attorney tactics

    Course Outline:
    Please click here to view course outline.

    Compliance Auditing (Virtual Instruction)

    AUDT8095A001

    Legislators, public officials and others expect that audits are conducted to ensure compliance with authoritative requirements. Learn the different kinds of compliance audits that might be made, including compliance with regulatory guidelines, contract and grant agreements, conformance with quality requirements, and compliance with established procedures and controls. Learn what auditors might do when they find that authoritative requirement does not produce the desired results. Also, learn the circumstances when a compliance audit might not be appropriate. Through case study exercises, practice a step-by-step process for conducting compliance audits and learn how compliance findings may differ from findings for traditional performance audits.

    This course is part of the Certified Government Auditor (CGA) program, Level 2.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency Level Hours
    Fundamentals and Operations of Audit 1 6
    Fundamentals and Operations of Audit 3 10

    Who Should Attend?
    Auditors who want to know the principles and general prerequisites in auditing for conformance with authoritative requirements, including contracts and grants. It is also beneficial for others who do grant auditing.

    Level: Foundation

    Learning Outcomes:

    • Cite the basic auditing principles that apply in conducting compliance audits
    • Explain how audit findings differ for compliance with performance requirements and for compliance with procedures and controls
    • Explain the unique development of cause in auditing compliance
    • Formulate objectives that establish what a given compliance audit is to accomplish
    • Explain the central role of objectives in auditing
    • Plan, execute and report on compliance audits

    Course Outline:
    Please click here to view course outline.

    Compliance Auditing

    AUDT8095G001

    Legislators, public officials and others expect that audits are conducted to ensure compliance with authoritative requirements. Learn the different kinds of compliance audits that might be made, including compliance with regulatory guidelines, contract and grant agreements, conformance with quality requirements, and compliance with established procedures and controls. Learn what auditors might do when they find that authoritative requirement does not produce the desired results. Also, learn the circumstances when a compliance audit might not be appropriate. Through case study exercises, practice a step-by-step process for conducting compliance audits and learn how compliance findings may differ from findings for traditional performance audits.

    This course is part of the Certified Government Auditor (CGA) program, Level 2.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency Level Hours
    Fundamentals and Operations of Audit 16
    Fundamentals and Operations of Audit 3 10

    Who Should Attend?
    Auditors who want to know the principles and general prerequisites in auditing for conformance with authoritative requirements, including contracts and grants. It is also beneficial for others who do grant auditing.

    Level: Foundation

    Learning Outcomes:

    • Cite the basic auditing principles that apply in conducting compliance audits
    • Explain how audit findings differ for compliance with performance requirements and for compliance with procedures and controls
    • Explain the unique development of cause in auditing compliance
    • Formulate objectives that establish what a given compliance audit is to accomplish
    • Explain the central role of objectives in auditing
    • Plan, execute and report on compliance audits

    Course Outline:
    Please click here to view course outline.

    Practical Statistical Sampling for Auditors (Virtual Instruction)

    AUDT8112A001

    Equip yourself with the basic concepts of statistical sampling and confidently explain how the concepts can be applied to decision-making. Gain an appreciation of the role statistical sampling plays in auditing, inspections, and fact-finding. Through case exercises, become proficient at applying basic statistical sampling principles and procedures in the audit environment. You will use Excel statistical functions and sampling software (which you can take back to your organization for use in audits). Emphasis is placed on sample-size determination and how to appraise and present the audit results. Using Excel and sampling software, learn all the steps from problem formulation to statistical design, fieldwork, analysis and presentation of findings.

    For the virtual version, students must have Excel with the Data Analysis ToolPak activated (this is included with Excel software}

    Effective 1/1/2019, the course duration changed from 4 days to 3 days.

    This course is part of the Certified Government Auditor (CGA) program, Level 2.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Decision Support 3 10
    Financial Analysis 3 10
    Lead Teams Influencing/ Negotiating 4

    Who Should Attend?
    Auditors who have some experience in performance auditing and want to gain an appreciation for the role statistical sampling plays in the audit environment.

    Level: Intermediate

    Learning Outcomes:

    • Formulate the audit problem and the sampling approach to its solution, including the conduct of a pilot (test) sample
    • Explain the advantages of and when to use random sampling methods such as mean-per-unit, stratified cluster difference estimation and probability proportional to size sampling
    • Choose an appropriate sample selection method
    • Determine appropriate sample size
    • Select a statistical sample and derive essential facts to form audit findings
    • Present audit findings with reasonable assurance of their correctness
    • Identify some key problems that can occur when using samples for estimation

    Course Outline:
    Please click here to view course outline.

    Practical Statistical Sampling for Auditors

    AUDT8112G001

    Equip yourself with the basic concepts of statistical sampling and confidently explain how the concepts can be applied to decision-making. Gain an appreciation of the role statistical sampling plays in auditing, inspections, and fact-finding. Through case exercises, become proficient at applying basic statistical sampling principles and procedures in the audit environment. You will use Excel statistical functions and sampling software (which you can take back to your organization for use in audits). Emphasis is placed on sample-size determination and how to appraise and present the audit results. Using Excel and sampling software, learn all the steps from problem formulation to statistical design, fieldwork, analysis and presentation of findings.

    For the virtual version, students must have Excel with the Data Analysis ToolPak activated (this is included with Excel software}

    Effective 1/1/2019, the course duration changed from 4 days to 3 days.

    This course is part of the Certified Government Auditor (CGA) Program, Level 2.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Decision Support 3 10
    Financial Analysis 3 10
    Lead Teams Influencing/ Negotiating 4

    Who Should Attend?
    Auditors who have some experience in performance auditing and want to gain an appreciation for the role statistical sampling plays in the audit environment.

    Level: Intermediate

    Learning Outcomes:

    • Formulate the audit problem and the sampling approach to its solution, including the conduct of a pilot (test) sample
    • Explain the advantages of and when to use random sampling methods such as mean-per-unit, stratified cluster difference estimation and probability proportional to size sampling
    • Choose an appropriate sample selection method
    • Determine appropriate sample size
    • Select a statistical sample and derive essential facts to form audit findings
    • Present audit findings with reasonable assurance of their correctness
    • Identify some key problems that can occur when using samples for estimation

    Course Outline:
    Please click here to view course outline.

    Preparing Effective IG Semiannual Reports to Congress (Virtual Instruction)

    AUDT8300A001

    Inspector General Semiannual Reports to Congress are perhaps the most important tool, as intended by the IG Act, of OIG independence for promoting accountability in each department and agency. This course will help attendees plan and efficiently prepare impactful IG Semiannual Reports to Congress. The course will focus on both semiannual reporting requirements in the IG Act as well as ways the report can be used as a powerful tool in promoting the important work of OIG to Congress and others. The course will cover concepts, examples, and exercises for planning, organizing, and preparing semiannual reports that meet mandated deadlines and requirements with quality and impact.

    This course is part of the Certified Government Auditor (CGA) program, Level 2.

    Who Should Attend?

    The course is for anyone responsible for leading, coordinating and preparing their Office of Inspector General’s Semiannual Report to Congress. Others who participate in or oversee the process will also benefit.

    Level: Intermediate

    Learning Outcomes

    • Describe the IG Act purpose of the semiannual reports and reporting requirements.
    • Determine potential audiences for report (both in Congress and others)
    • Prepare a production schedule and report contact/contributor assignments.
    • Prepare a preliminary Table of Contents/outline/design/flow for upcoming report.
    • Evaluate current background information.
    • Prepare and edit writeups for significant audits, evaluations, investigations.
    • Consider the need for, obtaining or developing potential visuals.
    • Obtain data, quality review and prepare numerical tables
    • Prepare an IG message and appropriate section introductions and summaries.
    • Coordinate agency review, transmittal, publication, distribution and web-posting.

    Course Outline:
    Please click here to view course outline.

    Preparing Effective IG Semiannual Reports to Congress

    AUDT8300G001

    Inspector General Semiannual Reports to Congress are perhaps the most important tool, as intended by the IG Act, of OIG independence for promoting accountability in each department and agency. This course will help attendees plan and efficiently prepare impactful IG Semiannual Reports to Congress. The course will focus on both semiannual reporting requirements in the IG Act as well as ways the report can be used as a powerful tool in promoting the important work of OIG to Congress and others. The course will cover concepts, examples, and exercises for planning, organizing, and preparing semiannual reports that meet mandated deadlines and requirements with quality and impact.

    This course is part of the Certified Government Auditor (CGA) program, Level 2.

    Who Should Attend?

    The course is for anyone responsible for leading, coordinating and preparing their Office of Inspector General’s Semiannual Report to Congress. Others who participate in or oversee the process will also benefit.

    Level: Intermediate

    Learning Outcomes

    • Describe the IG Act purpose of the semiannual reports and reporting requirements.
    • Determine potential audiences for report (both in Congress and others)
    • Prepare a production schedule and report contact/contributor assignments.
    • Prepare a preliminary Table of Contents/outline/design/flow for upcoming report.
    • Evaluate current background information.
    • Prepare and edit writeups for significant audits, evaluations, investigations.
    • Consider the need for, obtaining or developing potential visuals.
    • Obtain data, quality review and prepare numerical tables
    • Prepare an IG message and appropriate section introductions and summaries.
    • Coordinate agency review, transmittal, publication, distribution and web-posting.

    Course Outline:
    Please click here to view course outline.

    Assessing Financial-Related Activities and Controls (Virtual Instruction)

    AUDT8811A001

    Gain the skills necessary to audit financial-related activities and controls on a systems-procedure and results-outcome basis in accordance with auditing and internal control standards. Learn to plan and conduct audits of eight common financial activities: financial planning and budgeting, cash, receivables, procurement, payables, property management, employee compensation, and financial reporting. Simulated real-world practice is provided with numerous public sector case studies and exercises.

    This course is part of the Certified Government Auditor (CGA) Program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:
    DoD FM CompetencyProficiency Level Hours
    Audit Planning and Management 38
    Concepts, Policies and Principles of Audit 316

    Who Should Attend?
    Auditors who assess financial-related activities and controls.

    Level: Intermediate

    Learning Outcomes:

    • Explain the purpose and operation of financial support activities and the controls generally applicable to these activities
    • Plan a review of financial activities using a "systems-procedure" approach and an "outcome" approach
    • Measure the performance of financial activities
    • Evaluate the application of control activities with respect to planned objectives
    • Identify and detect unauthorized use of resources and illegal and unethical acts
    • Formulate effective recommendations for needed improvements (cure and prevention)

    Course Outline:
    Please click here to view course outline.

    Planning Audit Assignments

    AUDT8451G001

    Careful planning is the foundation of success in quickly completing quality performance audits. Recognizing that audits are projects, a structured approach is presented for planning performance audits that parallels project management principles. In this approach, you will learn:

    1. A risk method to apply in identifying value-added subjects and issues for audit;
    2. How to formulate audit objectives that meet standards, make clear what an audit is to accomplish, and provide for obtaining evidence to determine the nature and extent of identified problems;
    3. How to apply a step-by-step process in selecting the scope of work and methodology for obtaining evidence to answer the audit objectives;
    4. How to document the audit plan using a design matrix, and
    5. Factors to consider in assigning staff to conduct the audit.

    This course is part of the Certified Government Auditor (CGA) program, Level 2.

    This course aligns with the following DoD Financial Management Competency:

    DoD FM CompetencyProficiency LevelHours
    Audit Planning and Management 3 16

    Who Should Attend?

    Experienced performance auditors. Participants should be familiar with the material covered in Basic Governmental Auditing (AUDT7001).

    Level: Intermediate

    Learning Outcomes:

    • Explain the central role of objectives in performance auditing
    • Use risk assessment to identify areas of vulnerability and performance improvement for audit
    • Write objectives that make clear what the audit is to accomplish; provide direction for planning and fieldwork, facilitate report writing; and meet auditing standards
    • Apply a step-by-step approach in designing audits to achieve the objectives and use a matrix to document the design
    • Cite factors to consider in determining staff and other resource needs

    Course Outline:
    Please click here to view course outline.

    Writing Audit Reports by Objectives (Virtual Instruction)

    AUDT8511A001

    Accepted practice in performance auditing is to begin an audit with objectives based on user needs and to develop a report that answers those objectives. This course is grounded on the concept that using audit objectives as the logical, integrated basis from planning through reporting helps you organize your message and write reports that succinctly communicate the audit results. In practice exercises, write audit objectives that, when answered, will tell audit results as a story. In a case exercise, use a report conference to reach agreement on the message before writing; organize the report message to answer the audit objectives, and; write a finding synopsis.

    This course is part of the Certified Government Auditor (CGA) program, Level 2.

    This course aligns with the following DoD Financial Management Competency:

    DoD FM CompetencyProficiency LevelHours
    Audit Reporting 5 24

    Who Should Attend?
    Auditors who want to enhance their report-writing skills.

    Level: Intermediate

    Learning Outcomes:

    • Design a report to solve the problem of multiple audiences
    • Explain the effect objectives have on findings and message formulation
    • Write objectives for process-oriented and results-oriented audits that identify performance aspects and finding elements to be developed and form an outline for the report
    • Organize a finding that answers the audit objectives using different methods and advance organizers such as captions and topic sentences
    • Apply general guidelines for selecting appropriate visual aids

    Course Outline:
    Please click here to view course outline.

    Writing Audit Reports by Objectives

    AUDT8511G001

    Accepted practice in performance auditing is to begin an audit with objectives based on user needs and to develop a report that answers those objectives. This course is grounded on the concept that using audit objectives as the logical, integrated basis from planning through reporting helps you organize your message and write reports that succinctly communicate the audit results. In practice exercises, write audit objectives that, when answered, will tell audit results as a story. In a case exercise, use a report conference to reach agreement on the message before writing; organize the report message to answer the audit objectives, and; write a finding synopsis.

    This course is part of the Certified Government Auditor (CGA) program, Level 2.

    This course aligns with the following DoD Financial Management Competency:

    DoD FM CompetencyProficiency LevelHours
    Audit Reporting 5 24

    Who Should Attend?
    Auditors who want to enhance their report-writing skills.

    Level: Intermediate

    Learning Outcomes:

    • Design a report to solve the problem of multiple audiences
    • Explain the effect objectives have on findings and message formulation
    • Write objectives for process-oriented and results-oriented audits that identify performance aspects and finding elements to be developed and form an outline for the report
    • Organize a finding that answers the audit objectives using different methods and advance organizers such as captions and topic sentences
    • Apply general guidelines for selecting appropriate visual aids

    Course Outline:
    Please click here to view course outline.

    Presentation and Briefing Skills for Auditors (Virtual Instruction)

    AUDT8522A002

    Presentation and Briefing Skills for Auditors is designed to help auditors assess and improve their ability to give clear, well-structured, and convincing presentations and briefings. Auditors at all levels must use the power of clear communication and the power of persuasion to give effective formal and informal presentations and briefings to audit management, budget committees, auditees, and others. Effective presentations and briefings require a focused message that addresses the concerns of the audience, is well organized and skillfully delivered. This is a practical course where participants will prepare, present and critique several presentations and briefings with the opportunity for self-assessment, coaching and improvement.

    Class size is limited to 15 participants to ensure individualized attention.

    This course is part of the Certified Government Auditor (CGA) program, Level 2.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Lead Self Oral Communication 8
    Lead Teams Influencing/ Negotiating 8

    Who Should Attend?
    Auditors and related staff who can learn new skills and seasoned presenters who can continue sharpening existing skills though practice and coaching.

    Level: Intermediate

    Learning Outcomes:

    • Analyze your audience
    • Organize your presentation effectively
    • Deliver your message skillfully
    • Handle audience questions
    • Use visuals to help convey your message
    • Manage the tensions related to public speaking

    Course Outline:
    Please click here to view course outline.

    Presentation and Briefing Skills for Auditors

    AUDT8522G002

    Presentation and Briefing Skills for Auditors is designed to help auditors assess and improve their ability to give clear, well-structured, and convincing presentations and briefings. Auditors at all levels must use the power of clear communication and the power of persuasion to give effective formal and informal presentations and briefings to audit management, budget committees, auditees, and others. Effective presentations and briefings require a focused message that addresses the concerns of the audience, is well organized and skillfully delivered. This is a practical course where participants will prepare, present and critique several presentations and briefings with the opportunity for self-assessment, coaching and improvement.

    Class size is limited to 15 participants to ensure individualized attention.

    This course is part of the Certified Government Auditor (CGA) program, Level 2.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Lead Self Oral Communication 8
    Lead Teams Influencing/ Negotiating 8

    Who Should Attend?
    Auditors and related staff who can learn new skills and seasoned presenters who can continue sharpening existing skills though practice and coaching.

    Level: Intermediate

    Learning Outcomes:

    • Analyze your audience
    • Organize your presentation effectively
    • Deliver your message skillfully
    • Handle audience questions
    • Use visuals to help convey your message
    • Manage the tensions related to public speaking

    Course Outline:
    Please click here to view course outline.

    Written Communication for Auditors (Virtual Instruction)

    AUDT8611A001

    Gain experience using the writing tools you need to produce professional audit documents that comply with the Government Auditing Standards. Learn to develop strong messages in response to audit objectives, support those messages with compelling evidence, develop the appropriate elements of a finding and organize your writing to eliminate unnecessary information. Learn how to write in a professional and correct style.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Audit Reporting 1 14
    Lead Self Written Communication 10

    Who Should Attend?
    Auditors who prepare performance audit reports and other documents.

    Level: Foundation

    Learning Outcomes:

    • Assess the strengths and weaknesses of report messages and structures
    • Develop a strong link from objectives to findings to recommendations
    • Use all four elements of a finding as a critical thinking process
    • Master the message-first style
    • Control paragraph unity and coherence
    • Recognize common sentence problems
    • Avoid common grammar and punctuation problems
    • Develop objective criteria for writing and reviewing audit documents

    Course Outline:
    Please click here to view course outline.

    Written Communication for Auditors

    AUDT8611G001

    Gain experience using the writing tools you need to produce professional audit documents that comply with the Government Auditing Standards. Learn to develop strong messages in response to audit objectives, support those messages with compelling evidence, develop the appropriate elements of a finding and organize your writing to eliminate unnecessary information. Learn how to write in a professional and correct style.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Audit Reporting 1 14
    Lead Self Written Communication 10

    Who Should Attend?
    Auditors who prepare performance audit reports and other documents.

    Level: Foundation

    Learning Outcomes:

    • Assess the strengths and weaknesses of report messages and structures
    • Develop a strong link from objectives to findings to recommendations
    • Use all four elements of a finding as a critical thinking process
    • Master the message-first style
    • Control paragraph unity and coherence
    • Recognize common sentence problems
    • Avoid common grammar and punctuation problems
    • Develop objective criteria for writing and reviewing audit documents

    Course Outline:
    Please click here to view course outline.

    Contract Auditing (Virtual Instruction)

    AUDT8802A001

    Gain the knowledge and skills necessary to develop a forward-pricing proposal to address how to evaluate a contractor's estimate of costs to perform a government contract. Using two case studies to learn how to audit the various elements of the proposal: direct labor, direct material and indirect costs. Also learn how to incorporate quantitative audit techniques -- statistical sampling, correlation analysis and improvement curve -- in performing the audit. Develop a historical cost audit to determine whether the contractor is entitled to be reimbursed for costs claimed on contracts. Learn how to use the Federal Acquisition Regulations (FAR) and the Cost Accounting Standards to determine the allowability, allocability and reasonableness of costs. Learn how to calculate indirect allocation rates and how they are applied to contracts. Applicable sections of the FAR are included as part of your materials for this course.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours
    Concepts, Policies and Principles of Accounting 34
    Concepts, Policies and Principles of Audit 1 8
    Concepts, Policies and Principles of Audit 315
    Decision Support 35

    Who Should Attend?
    Auditors and others involved in auditing forward pricing and historical contracts.

    Level: Intermediate

    Learning Outcomes:

    • Describe the types of contract audits and the specific purposes of price proposal and historical cost audits
    • Determine the allowability of costs using acquisition regulations and cost accounting standards
    • Select and apply the methodology and quantitative audit techniques applicable to price proposal and historical cost audits
    • Perform price proposal and historical cost audits

    Course Outline:
    Please click here to view course outline.

    Contract Auditing

    AUDT8802G001

    Gain the knowledge and skills necessary to develop a forward-pricing proposal to address how to evaluate a contractor's estimate of costs to perform a government contract. Using two case studies to learn how to audit the various elements of the proposal: direct labor, direct material and indirect costs. Also learn how to incorporate quantitative audit techniques -- statistical sampling, correlation analysis and improvement curve -- in performing the audit. Develop a historical cost audit to determine whether the contractor is entitled to be reimbursed for costs claimed on contracts. Learn how to use the Federal Acquisition Regulations (FAR) and the Cost Accounting Standards to determine the allowability, allocability and reasonableness of costs. Learn how to calculate indirect allocation rates and how they are applied to contracts. Applicable sections of the FAR are included as part of your materials for this course.

    This course is part of the Certified Government Auditor (CGA) program, Level 1.

    This course aligns with the following DoD Financial Management Competencies:

    DoD FM CompetencyProficiency LevelHours/th>
    Concepts, Policies and Principles of Accounting 3 4
    Concepts, Policies and Principles of Audit 18
    Concepts, Policies and Principles of Audit 315
    Decision Support 35

    Who Should Attend?
    Auditors and others involved in auditing forward pricing and historical contracts.

    Level: Intermediate

    Learning Outcomes:

    • Describe the types of contract audits and the specific purposes of price proposal and historical cost audits
    • Determine the allowability of costs using acquisition regulations and cost accounting standards
    • Select and apply the methodology and quantitative audit techniques applicable to price proposal and historical cost audits
    • Perform price proposal and historical cost audits

    Course Outline:
    Please click here to view course outline.