As a non-auditor, this course will increase your knowledge and understanding of the various steps in the audit process, what is involved in the audit process, and what deliverables result from auditing efforts. This course also addresses the standards auditors follow and the various audit and interviewing techniques used.

Upon completion of this course, the participant will be able to:

• Describe the audit process, including the various stages of an audit and resulting deliverables,

• Understand Government Auditing Standards,

• Explain how auditors plan their work,

• Cite the purpose and processes of performing interviews,

• Describe what audit evidence is and the audit verification process,

• Explain various internal and external quality control measures used in the audit process, and

• Describe the auditor’s role in fraud detection and prevention

Any Office of Inspector General staff member, including investigators, inspectors, evaluators, or administrative support personnel, who need to have a working knowledge of auditing.

Prerequisite: None

Field of Study: Accounting and Auditing

Course Level: Basic