Assessing Controls in Performance Audits: October 27-28

$449.00

Internal control is an important focus for auditors as they commonly identify weaknesses in internal controls as an underlying cause of organizations struggling to deliver effective and efficient results. Through lecture, group discussions, and case studies, this course provides auditors with a comprehensive understanding of the five components of internal control and the 17 underlying principles. The course will explain the audit planning and fieldwork needed to assess internal controls under Government Auditing Standards.

This webinar will discuss the 2025 revision to the Green Book and the changes that auditors need to be aware of.

Internal control is an important focus for auditors as they commonly identify weaknesses in internal controls as an underlying cause of organizations struggling to deliver effective and efficient results. Through lecture, group discussions, and case studies, this course provides auditors with a comprehensive understanding of the five components of internal control and the 17 underlying principles. The course will explain the audit planning and fieldwork needed to assess internal controls under Government Auditing Standards.

This webinar will discuss the 2025 revision to the Green Book and the changes that auditors need to be aware of.

Technical

Prerequisites: None

Advanced Preparation: None

Program Level: Overview

Delivery Method: Virtual

Field of Study: Auditing (Governmental)

Yellow Book CPE Credit Hours: 8

This class does not qualify for NASBA CPE but does meet the requirements of the Yellow Book for CPE. Most state boards of accountancy will also accept this course to meet CPE requirements. See our FAQ for more info.

Who Should Attend: Auditors who want to learn or to refresh their knowledge on assessing controls in performance audits.

When

Date: October 27-28, 2025 (Monday - Tuesday)

Time: 12:00pm - 4:00pm Eastern

Agenda

Work on multiple group activities:

  • To develop findings related to internal control deficiencies

  • Identify the root cause of findings

  • Be aware of common internal control issues

  • To develop probing questions during audit interviews

Learning Objectives

Participants will learn to:

  • Demonstrate an understanding of the key concepts of internal control

  • Identify and apply the five components of internal control and related principles during audits

  • Apply the revised 2024 Government Auditing Standards Revision for considering internal controls

  • Integrate an assessment of internal controls in the planning phase

  • Develop and report findings on control deficiencies