Department of Citywide Administrative Services

Course Basic Governmental Auditing: High Level Overview - (AUDT-9514-SU26)

Portfolio New York City-Specific Portfolio, Professional Practices

Cost $ 760.00 Per Participant

Prerequisite(s) None

Credits CEU:1.2, CPE:16

Modality Instructor Led Classroom Training

Instructor(s) Instructor TBD

Class Description

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 has been updated to reflect the 2024 Government Auditing Standards (Yellow Book) revision.

Objectives:

• Understanding accountability, public trust, and the unique role of government auditors.
• Overview of the Yellow Book, standard structure, and recent framework updates.
• High-level review of the conceptual framework for independence and managing threats to objectivity.
• Introduction to the 5 components and 17 principles of the GAO Green Book framework.
• Defining audit survey phase objectives, scope, and methodology to identifying specific audit risks.
• Spotting indicators of fraud, material noncompliance, and significant internal control weaknesses.

Target Audience: Auditors new to government performance auditing

There is no cost to employees; the agency covers the cost of participation for their employees.

If you require a reasonable accommodation to attend a training, please contact the DCAS Citywide Learning and Development Center at CitywideTrainingCent@dcas.nyc.gov at least 7 days before your training start date.