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This course covers the additional generally accepted government auditing standards (GAGAS) reporting requirements as it relates to performance audits. The term Performance Audit refers to an independent examination of a program, function, operation, or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources.

This module includes discussion of auditor reporting requirements, whether the auditor is an internal auditor or external auditor.

The course reviews pertinent technical guidance and uses real-world examples and case studies to reinforce key points along the way.

Learning Objectives

  • Recognize the auditor requirements for reporting performance audits.
  • Recognize the purpose of auditor reports on performance audits.
  • Recognize the key contents of performance audit reports.
Last updated/reviewed: August 8, 2018

Prerequisites

Course Complexity: Intermediate

No Advanced Preparation or Prerequisites are needed for this course. However, it is recommended to take the other courses in the series prior to completing this one.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
  13:09Introduction to Yellow Book 6: Government Auditing Standards: Reporting Standards for Performance Audits
  6:43Reporting Findings
  7:53Deficiencies in Internal Control
  8:39Auditors Conclusions
  10:05Reporting Confidential Sensitive Information
  00:56Conclusion
CONTINUOUS PLAY
  47:25Yellow Book 6: Government Auditing Standards: Reporting Standards for Performance Audits
SUPPORTING MATERIALS
  PDFSlides: Yellow Book 6: Government Auditing Standards: Reporting Standards for Performance Audits
  PDFYellow Book 6: Government Auditing Standards: Reporting Standards for Performance Audits Glossary/Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM