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)
Course ID: EEEFDR
Evaluating Evidence, Elements of a Finding and Developing Recommendations
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)Prerequisites
None