Core Courses

• None

Elective Courses

• Business Analysis and Requirements Management Master Track
• FFMCP Auditing Master Track
• FFMCP Financial Management Master Track
• Agile in Government Master Track
• Project Management Master Track
• Program Management Certificate Program

Mandatory

Suggested

Performance Auditing Basics

• Generally Accepted Government Auditing Standards (GAGAS)
• Types of Performance Audits

Planning Performance Audits

• Pre-Audit Survey
• Planning Factors
• Define Objectives
• Define Scope
• Define Methodology
• Audit Risk Considerations
• Identifying Audit Criteria
• Auditor's View and Considerations of Internal Controls
• Management’s Responsibility for Internal Control
• Nature and Profile of the Audited Program
• Audit Planning Tools
• Preparing the Audit Plan

Conducting Performance Audits

• Evidence
• Using Evidence Provided by Others
• Using Evidence Obtained from Information Systems
• Data Collection Methods
• Data Analysis Methods
• Basic Statistics for Audit Analysis
• Elements of a Finding
• Audit Documentation Principles

Reporting on Performance Audits

• Why Issue Audit Reports?
• Required Report Contents
• Guidance on Report Quality Elements
• Report Issuance and Distribution
• Reporting Basics

Impact of Results-Oriented Laws and Initiatives on Performance Audits

• Results-Oriented Legislation and Initiatives
• Government Performance and Results Act (GPRA) of 1993
• GPRA Modernization Act (GPRAMA) of 2010
• Additional Key Guidance