Description

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.