Developing Strong Audit Findings - December 4, 2025
Weak audit findings can lead to missed opportunities for improvement, unresolved risks, and diminished confidence in an auditor’s work. Strong findings, on the other hand, are the cornerstone of effective oversight. They explain what went wrong, why it matters, and what should be done about it. This course gives auditors the tools they need to develop clear, concise, and actionable findings that meet professional standards and lead to meaningful improvements in government programs.
During the session, participants will explore examples of well written and poorly written audit findings, learning what makes each one effective or ineffective. Through group discussions and practical exercises, attendees will practice writing the key elements of a finding including condition, cause, effect, and criteria. The course will focus on strategies to ensure findings are supported by evidence, written with clarity, and aligned with the Yellow Book standards.
Weak audit findings can lead to missed opportunities for improvement, unresolved risks, and diminished confidence in an auditor’s work. Strong findings, on the other hand, are the cornerstone of effective oversight. They explain what went wrong, why it matters, and what should be done about it. This course gives auditors the tools they need to develop clear, concise, and actionable findings that meet professional standards and lead to meaningful improvements in government programs.
During the session, participants will explore examples of well written and poorly written audit findings, learning what makes each one effective or ineffective. Through group discussions and practical exercises, attendees will practice writing the key elements of a finding including condition, cause, effect, and criteria. The course will focus on strategies to ensure findings are supported by evidence, written with clarity, and aligned with the Yellow Book standards.
Weak audit findings can lead to missed opportunities for improvement, unresolved risks, and diminished confidence in an auditor’s work. Strong findings, on the other hand, are the cornerstone of effective oversight. They explain what went wrong, why it matters, and what should be done about it. This course gives auditors the tools they need to develop clear, concise, and actionable findings that meet professional standards and lead to meaningful improvements in government programs.
During the session, participants will explore examples of well written and poorly written audit findings, learning what makes each one effective or ineffective. Through group discussions and practical exercises, attendees will practice writing the key elements of a finding including condition, cause, effect, and criteria. The course will focus on strategies to ensure findings are supported by evidence, written with clarity, and aligned with the Yellow Book standards.
Technical
Prerequisites: None
Advanced Preparation: None
Program Level: Basic
Delivery Method: Virtual
Field of Study: Auditing (Governmental)
Yellow Book CPE Credit Hours: 4
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: Performance auditors
When
Date: December 4, 2025 (Thursday)
Time: 12:00pm - 4:00pm Eastern
Agenda
Practice developing and evaluating audit findings using real-world examples and hands-on exercises, including:
Analyze case studies to identify condition, cause, effect, and criteria
Techniques for linking evidence to findings and enhancing persuasiveness
Write and revise findings in small groups with instructor feedback
Develop auditable recommendations that are practical
Learning Objectives
Participants will learn to:
Identify the four required elements of a complete audit finding in accordance with Yellow Book standards
Evaluate examples of audit findings to distinguish between effective and ineffective communication of issues
Write clear and persuasive condition, cause, effect, and criteria statements
Revise and strengthen draft findings using techniques for improving clarity, tone, and impact