Introduction to Performance Audits & Yellow Book for State & Local Auditors

An accelerated course designed to give new auditors a strong foundation in the principles and methodology for conducting performance audits in accordance with the Government Auditing Standards. Exclusively focused on the knowledge and skills needed for performance auditing: the purposes and types of performance audits; the role of audit objectives; internal control assessments; types of audit evidence; elements of performance audit findings; and standards for reporting.

Participants will work in small groups to:

• Learn the requirements for planning, performing, and reporting a performance audit in accordance with Government Auditing Standards
• Demonstrate a working knowledge of developing the elements of a finding
• Practice audit techniques and developing audit findings through case-study exercises and use of job aids