This session presents insights on how performance auditing helps overcome resistance from public officials to transparency and public accountability. Mr. Morgan, former Austin City Auditor and GAO Evaluator, will share lessons learned and encourage dialog on (1) How to conduct effective performance audits despite significant opposition, (2) How to establish relationships with internal and external stakeholders who can play supportive roles when the “chips are down,” and (3) What “governance” and system improvements are needed at federal, state, and local levels to support independent auditing and ensure accountability for honest, results-oriented government.

Participants are introduced to the nature, causes and types of white-collar crimes, and related fraud statutes.  They learn the role of internal controls in preventing fraud and how to evaluate the adequacy of internal controls.  Also, they learn common fraud schemes and related detection techniques and practice applying selected techniques on case studies.  They learn the threats to computer-based systems and how to detect computer fraud, including use of CAATs.  The criminal investigative process and working with investigators is discussed. 

Focusing on helping auditors refine their skills in identifying and documenting necessary audit evidence, the course emphasizes effectively linking appropriate and sufficient evidence to audit objectives and findings. The different types of evidence are evaluated and using critical thinking skills, participants analyze “real time” audits to assess application of concepts. Consistency, clarity and readability of audit documentation and reporting are also emphasized.

Reengineer your internal audit process to ensure your risk and vulnerability assessment fully comprehends the role of auditors in preventing and detecting fraud within the context of organizational performance measurement and management systems. Participants conduct a risk and vulnerability assessment during the conference session which includes assessing the potential for fraud. Overall, the speaker will discuss how performance auditing incorporates an integrity element to help auditors meet stakeholder expectations and address needs such as: (1)Establishing performance measurement, management, and audit systems, (2) Creating a risk and vulnerability matrix to achieve maximum impact, (3) Integrating performance auditing with fraud prevention, detection, and investigation, (4) Emerging need for “Audi-gators” to enhance the performance auditing process.

This course provides participants with an in-depth review and update of the Government Auditing Standards. Changes made in the July 2007 Revision are highlighted. The primary focus is on the standards for performance auditing. An overview is provided of all the standards.

Introduces nonstatistical sampling methods and requirements for auditors. Focuses on attribute sampling which is the type of sampling most commonly used by island auditors. Learn how to select and evaluate nonstatistical samples while performing auditing procedures.

Sharpen your skills in obtaining the information necessary for an effective audit through practice interviews.  You learn the mechanics of effective interviewing techniques through lectures, discussions, and simulated interview exercises.  You see the major steps of the interview process demonstrated in a mock interview.  You identify ways to improve interviewing techniques, identify your own style, and try out your solutions through role playing. 

In the world of auditing, there is a set of unique skills that every good auditor should possess. What separates the good auditors from the average auditors? This session will take a look at the unique skill set that good auditors possess, skills such as increasing professional skepticism, effective interviewing, and communication to mention a few. Case studies will be utilized to enhance the attendees retention of the material, and also to entertain and have fun while learning.

This session will focus on the annual publication of the American Institute of Certified Public Accountants (AICPA) that deals with bringing attention of various audit risks that have been brought on by the current economic climate, regulatory and legislation risks, or other factors. Auditors that attend this session will leave armed with the information necessary to assess new and significant audit risks for their upcoming audits.

Reengineer your audit planning process and design audits to deliver maximum impact through the use of four key tools during survey (1) mapping each program being audited by describing inputs, processes, outputs, and outcomes, (2) formally developing at least criteria and condition during planning to leave more room in fieldwork for root causes and high impact effects, (3) using risk and vulnerability assessment to prioritize audit issues, (4) developing high impact audit objectives and sub-objectives. Participants will be provided in class two case studies to test each of these four tools beginning with mapping programs to support development of audit issues. Then they develop preliminary findings, audit objectives, and sub-objectives to guide the conduct of the audit. On the second day they will continue with the case studies and will be offered a “facilitated workshop” to apply the concepts and tools to their anticipated or existing performance audits.

Reengineer your internal audit process to ensure your risk and vulnerability assessment fully comprehends the role of auditors in preventing and detecting fraud within the context of organizational performance measurement and management systems. Participants conduct a risk and vulnerability assessment during the conference session which includes assessing the potential for fraud. Overall, the speaker will discuss how performance auditing incorporates an integrity element to help auditors meet stakeholder expectations and address needs such as: (1)Establishing performance measurement, management, and audit systems, (2) Creating a risk and vulnerability matrix to achieve maximum impact, (3) Integrating performance auditing with fraud prevention, detection, and investigation, (4) Emerging need for “Audi-gators” to enhance the performance auditing process.

This course provides participants with an in-depth review and update of the Government Auditing Standards. Changes made in the July 2007 Revision are highlighted. The primary focus is on the standards for performance auditing. An overview is provided of all the standards.

In general, governments strive to enhance accountability and transparency in their recordkeeping and reporting. Auditors are a crucial link in both accountability and transparency. Effective audits enable the audit organization to provide greater audit coverage by stretching existing audit resources. After finishing the course, participants will be able to (1) describe what each audit phase contributes to finding development, (2) describe the decisions that need to be made at each phase, and the role that “story conferences” play in making those decisions, (3) illustrate how well-stated objectives form the basis for field work and reporting, and for monitoring the ongoing conduct of the audit, and (4) define the purpose and anticipated product of the audit phases, and describe which team members should attend and what their roles are in the conduct of the assignment.

This session will take a look at the most recent Performeter scores of the various insular governments, and provide summaries of the various ratios used in determining the scores. In addition, we will delve into some of the details of why the scores are the way they are, how the scores got there, and where they appear headed. Do you want to improve your Performeter score? If so, this session will also address how to use the Performeter in the decision-making process, and in turn, how to improve the score over time.

You need to be prepared for organizational change. This course will offer helpful guidance on how to prepare for, and to prosper in, a changing environment. Change management is a structured approach to transitioning individuals, teams, and organizations from a current state to a desired future state. Change management is the process during which the changes of a system are implemented in a controlled manner by following a pre-defined framework/model with, to some extent, reasonable modifications. The field of change management grew from the recognition that organizations are comprised of people and the behaviors of people make up the outputs of an organization. When change comes your way, what option will you choose: Resist? Sit on the fence and hope it goes away? Embrace it? Leave?

Government accounting principles continue to change. This segment will provide participants with a detailed update of what is new at the GASB, including an analysis of new and recently effective principles, including OPEB, Intangible Assets, and Fund Balance. In addition, we will discuss practice issues that have developed surrounding other accounting principles related to governments. This session is ideal for both accountants and auditors, as the governmental accounting principles are the basis for all governmental external financial reporting.

This 2.5 day course is a follow-up to the prior Nuts & Bolts course. Geared primarily toward component units, it can also be taken by government accountants who are responsible for proprietary funds. Participants will gain an understanding of the procedures required at year end to analyze and "close" the books. The course begins with an unadjusted trial balance and works through reconciliations, analysis of standard deferrals and accruals, and the preparation of the financial statements. Note: Like the Nuts & Bolts course, this course "builds"from each day to the next. Participants should plan to attend the entire course or risk becoming lost because they have skipped a session.

Work keeping you so busy that you haven’t had time to stay current? This session will provide participants with an update on the latest trends in financial management and business systems. It will provide basic tips and strategies to aid finance managers in improving their operations as well as introduce trends expected to have a major impact on the future. Topics include: the economy, excel tips, open source software, cloud computing, and ethics.

Participants learn to recognize the indicators of procurement fraud in different government contracts and develop audit strategies to identify and quantify its extent.  Real-life case studies illustrate traditional fraud schemes involving false statements, false claims, product substitution, accounting misrepresentation, and minority/woman/small business front operations.  The course focuses on identifying the indicators of fraud as well as criminal, civil, administrative and contractual definitions and responses to fraud. 

This course examines the federal Cost Principles applicable to state and local governments that receive federal grants. The Cost Principles apply to almost all federal grant programs, although some do have exceptions contained in their program regulations or individual grant terms and conditions. In addition, while the course focuses on the Cost Principles, participants will be made aware that there are four types of regulations usually applicable to each federal grant, including cross-cutting administrative rules, cross-cutting cost principles, program rules, and ndividual grant terms and conditions. Cross-cutting Cost Principles address the general rules on what makes a cost allowable and cover the rules on specific types of cost. The Cost Principles are set out in 2 CFR 225 (formerly OMB Circular A-87), which applies to state and local governments.

Reengineer your internal audit process to ensure your risk and vulnerability assessment fully comprehends the role of auditors in preventing and detecting fraud within the context of organizational performance measurement and management systems. Participants conduct a risk and vulnerability assessment during the conference session which includes assessing the potential for fraud and as well as opportunities to enhance organizational performance. Also, the speaker will facilitate a discussion of how performance management and measurement impact the potential for employees to engage in fraud or integrity violations as they strive to accomplish ambitious performance goals. Overall, the speaker will discuss how performance auditing incorporates an integrity element to help auditors meet stakeholder expectations and address needs such as (1) establishing performance measurement, management, and audit systems; (2) creating a risk and vulnerability matrix to achieve maximum impact; (3) understanding the potential positive and negative impacts of performance goals; (4) integrating performance auditing with fraud prevention, detection, and investigation; (5) emerging need for “Audi-gators” to enhance the performance auditing process.

Today’s workforce includes four different generations – a situation which has greatly increased the potential for conflicts and misunderstanding. Each generation has its own culture and life experiences and reacts to events differently. The first step in reducing problems is to understand the characteristics and background of each generation. This session enables participants to identify and better understand each of the generations with emphasis on differences that impact the workplace.

GASB Statement 54, Fund Balance and Governmental Fund Definitions, will become effective shortly. This session will take a look at the changes in fund balance classifications, and the revised definitions of what governmental funds really are. New definitions of Special Revenue funds, Capital Project Funds, and Debt Service Funds will alter how and where a Government accounts for some of its constrained resources. New fund balance terms like "restricted", "committed", "assigned" and "unassigned", will replace the current terminology used which only separates "reserved" and "unreserved" fund balances. An informative session for both auditees and auditors alike.