Evaluating Evidence, Elements of a Finding and Developing Recommendations

Examine the types of audit evidence and the relative strengths and weaknesses associated with that evidence, as well as the four elements of a finding and how to use those elements to develop strong recommendations. (Qualifies for Yellow Book)

Learning Objectives
  • Identify the different types of audit evidence
  • Review audit evidence strengths and weaknesses (documentary, testimonial and physical)
  • Describe the four elements of a finding (criteria, condition, cause & effect)
  • Develop strong recommendations
  • Analyze evidence and incorporate and prepare data based on the findings

Major Topics
  • Types of audit evidence
  • Audit evidence strengths and weaknesses
  • Four elements of a finding
  • Strong recommendations

Who Should Attend

All levels of staff

Fields of Study
Auditing (Governmental)



Business Learning Institute

CPE Credits


This course is available for your group as:


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