Introduction

The Certified Government Auditing Professional certification program is designed especially for auditors working in the public sector at all levels — federal/national, state/provincial, local, quasi-governmental, or crown authority — and is an excellent professional credential that prepares you for the many challenges you face in this demanding environment.

Make CGAP be Your Key to Opportunity

Whether you are seeking a promotion, exploring a position outside your organization, or simply pursuing professional development opportunities to help you tackle increasingly complex responsibilities while preparing for future challenges, a training course can:

• Help you gain credibility and respect in the field.

• Enhance your skills and knowledge.

• Demonstrate your commitment to the profession.

The Premier Resource for Public Sector Auditors

Objectives

• Understand and apply required standards for governmental auditing

• Successfully provide a wide range of audit services in the public sector

• Use current audit methodologies and techniques in public sector audits

• Describe the government auditor’s evolving role in accountability and results management.

Target Audience

• Government and public sector auditors (federal, state, and local levels)
• Internal auditors working in ministries, public institutions, and quasi-government entities
• Supreme Audit Institution (SAI) professionals
• Compliance and governance officers in the public sector
• Risk management professionals in government organizations
• Financial controllers and public sector accountants involved in audit functions
• Professionals preparing for or interested in CGAP certification
• Consultants and advisors in public sector auditing and governance
• Professionals involved in accountability, performance, and assurance services in government

Outline 

Day 1: Audit Standards, Governance & Control Frameworks

• Introduction to the CGAP certification and public sector auditing
• International Professional Practices Framework (IPPF) – IIA
• Generally Accepted Government Auditing Standards (GAGAS – Yellow Book)
• International Standards of Supreme Audit Institutions (ISSAI)
• IAASB auditing and assurance standards
• Governance in the public sector
• Role of internal audit in governance structures
• COSO Internal Control Framework

Day 2: Government Audit Function & Service Delivery

• Management of the audit function
• Types of audit services: financial, performance, compliance, and internal control audits
• Consulting and advisory roles of auditors
• Audit planning and execution processes
• Management of audit engagements and projects

Day 3: Audit Skills, Techniques & Performance Evaluation

• Management concepts in public sector auditing
• Performance measurement and program evaluation
• Quantitative and qualitative audit methods
• Analytical techniques in auditing
• Identification and investigation of integrity violations
• Development of professional audit judgment and reporting skills

Day 4: Public Sector Financial & Performance Environment

• Financial management in government entities
• Performance management systems
• Service delivery models in the public sector
• Impact of public service delivery on audit scope
• Evaluation of efficiency, effectiveness, and accountability

Day 5: Human Resources, Procurement & Public Sector Challenges

• Human resource management in government auditing
• Public sector procurement systems and regulations
• Unique challenges in public sector operations
• Accountability and citizen-focused service delivery
• Final integration of audit environment concepts and practical applications