Internal Control for Governmental Auditors

About this event

Government auditors want to know how well an auditee’s internal controls are working

so we can decide how much program testing we’ll need to perform. Good controls mean

better compliance. Poor controls mean it’s more likely we’ll find problems and

noncompliance.

Government audit standards expect us to understand the controls that are important to

our audit objectives – whether those controls are properly designed, implemented,

and/or operating effectively.

This course starts with the fundamentals of control, COSO and the GAO “Green Book”.

Then we’ll dive into the “Yellow Book” and how we’re expected to integrate internal

control work into our audits. This includes identifying “key” controls, choosing the

procedures we can use to understand those controls, assessing risk across the various

control components, classifying any deficiencies we find, and linking our overall results

to our substantive testing strategy. It’s a lot!

After completing the course you will be able to:

• Identify the objectives, components, and principles of an effective internal control framework.

• Identify the governmental auditor’s responsibilities regarding internal controls and how to satisfy those responsibilities.

• Identify internal control deficiencies and how to classify them.

Course Details

Recommended field of study: Auditing (Governmental)

Instructional delivery methods: Group Live

Recommended CPE credit: 8

Prerequisites: None

Program knowledge level: Basic

Advance preparation: None

Course Amenities

Complimentary breakfast refreshments, including coffee and pastries, will be available upon arrival. Lunch will also be served.

Free parking is available on site.

Guidelines

• In order to be awarded the full credit hours, you must be present, registering your attendance and departure on the attendance sheets at the registration desk for live courses or submitting required polling for online classes.

• All individuals registering for a training class are responsible for ensuring that appropriate internal approval is obtained prior to attending. If proper approval or payment authorization is not obtained in advance of the training, the attendee acknowledges and agrees that they are personally and financially responsible for all registration fees, including any applicable cancellation or no-show charges. Attendance at the training constitutes acceptance of this responsibility. No exceptions will be made after the training has occurred.

• Refund Policy: Cancellations received in writing with written confirmation of receipt within calendar 7 calendar days before the class can receive a refund.

California Association of State Auditors (CASA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasba.org .