Audit Evidence and Documentation
2 days
Available at your site only
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Audit findings must be supported by acceptable evidence. The Generally Accepted Government
Audit standards (GAGAS) set boundaries for evidence. The auditor must clearly support and
document audit conclusions so that all readers can follow the audit decisions. Auditors need to
understand the basic requirements of working papers and their value to the audit process.
The primary focus of this course addresses types of evidence, sources of evidence, tests of
evidence and some presumptions regarding evidence. To comply with GAGAS, performance
audit findings and recommendations must be supported and properly documented by sufficient,
appropriate evidence. Learn about types of evidence, the tests that evidence must meet,
alternative methods for collecting and documenting each type of evidence to include use of
structured data collection instruments, and the benefits of referencing. Also, learn how audit
objectives and design strategy affect the evidence required to conduct an audit.
More specifically, this course covers:
- Audit standards
- Techniques to improve working papers
- Processes that are often poorly documented
- Types of evidence
- Evidence design so that tests are conclusive
- Alternatives to collect and document evidence
- Discussions about data collection techniques
What will be accomplished with this training?
- Describe the tests, types and sources of evidence, how evidence is collected and how it
can be documented, to include use of data collection instruments
- Apply appropriate methods in collecting and recording evidence to assure the reliability of
the evidence
- Identify and apply the Government Auditing Standards that pertain to audit evidence and
documentation
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Audience: All accounting, budget and program staff. Useful to non-auditors.
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