Governmental Auditing: Course Two Performance Audits
Generally accepted government auditing standards (GAGAS) provide a framework for conducting high quality audits with competence, integrity, objectivity, and independence. GAGAS contains standards for audits and requirements and guidance dealing with ethics, independence, auditors’ professional judgment and competence, quality control, performance of the audit, and reporting.

The Governmental Auditing series of courses are separated into three categories:

Course One Fundamental Principles for Government Auditing

Course Two Performance Audits

Course Three Financial Audits and Attestation Engagements

Performance auditing promotes the delivery principle “value for money ? public services should be provided economically and efficiently”. It is objective and systematic, applying structured and professionally adopted methodologies. It seeks to provide new knowledge, analysis or insights and, where appropriate, recommendations for improvement by examining the economy, the efficiency and the effectiveness of government programs.

This course (Course Two) covers the core disciplines of performance audits. It describes the features and requirements to provide a basis for good performance audit practices, along with examples to illustrate the application. For instance, it incorporates a flowchart for internal control considerations to assist in applying the requirements. It provides a fraud risk matrix to help auditors determine whether fraud is significant to audit objectives. Finally, it includes samples of audit reports issued under GAGAS.

Upon completion of this course you will be able to enhance the capability and skill level to carry out performance audits, and prepare a report that improves the programs and activities of the audited entity by providing relevant recommendations.

Course Publication Date: March 04, 2019

This course is available with NO ADDITIONAL FEE if you have an active self study membership or all access membership or can be purchased for $49.00!

Author:Delta CPE
Course No:GAUD-PERFAUD-40119
Recommended CPE:4.00
Delivery Method:QAS Self Study
Level of Knowledge:Overview
Advanced Preparation:None
Recommended Field of Study:Auditing (Governmental)
Learning Objectives
  • Recognize the objective of a performance audit.
  • Identify examples of the various performance audit objectives.
  • Recognize the framework to apply fieldwork standards.
  • Identify the supervision and elements of an audit finding.
  • Recognize performance audit report standards.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Sponsor Number: 109423


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