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.
Prerequisites
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.
Learning Objective
- 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: March 25, 2024
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INTRODUCTION AND OVERVIEW
- Introduction to Yellow Book 6: Government Auditing Standards: Reporting Standards for Performance Audits 13:09
- Reporting Findings 6:43
- Deficiencies in Internal Control 7:53
- Auditors Conclusions 8:39
- Reporting Confidential Sensitive Information 10:05
- Conclusion 00:56
CONTINUOUS PLAY
SUPPORTING MATERIALS
- Slides: Yellow Book 6: Government Auditing Standards: Reporting Standards for Performance Audits PDF
- Yellow Book 6: Government Auditing Standards: Reporting Standards for Performance Audits Glossary/Index PDF
REVIEW AND TEST
- REVIEW QUESTIONS quiz
- FINAL EXAM exam
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