Original IGATI Catalog Description:

INTRODUCTORY AUDITOR

TRAINING

CPE Credits: 78

Length: 10 Days

Course Overview

This course introduces you to the basic concepts you will need as an entry-level auditor to perform effective audits within the Federal audit community.  The course gives you a chronological overview of the entire audit process by introducing a variety of subjects and activities that occur during various audit phases.  The course stresses a team concept in performing audits based upon Government Auditing Standards (Yellow Book). Students will participate in team activities and exercises, lectures, role-playing, videotaping, class discussions and individual exercises.

The 2-week session culminates with your ‘team’ performing a simulated audit and presenting your findings at a videotaped exit conference.  This 2-day simulation makes practical use of the skills and lessons learned throughout the course.

 Course Learning Objectives:

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

• Understand the importance of internal controls,

• Understand the purpose and major steps of conducting interviews,

• Apply Government Auditing Standards in performing audits,

• Understand the concept of audit planning and auditing-by-objective,

• Identify different types of evidence and understand importance of assessing data reliability,

• Prepare audit documentation that meet applicable auditing standards,

• Develop audit findings using condition, cause, criteria, effect, and recommendations,

• Understand the different audit phases and related activities, and

• Understand the importance of ethical behavior and professional conduct.

Who Should Attend?

 Generally, GS-5 though GS-9 auditors with less than 6 months experience in a Federal audit organization.  However, other newly hired employees needing a detailed knowledge of the audit process may also benefit from this program.

 Prerequisite: None

 Field of Study: Accounting and Auditing

 Course Level: Basic

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