Index to ACCT 460 Internal & Performance Auditing
David R. Hancox, CIA, CGFM
Textbook – Government Performance Audit in Action
Guidelines for Class Participation
Class Notes
The following notes are not in any way intended as a replacement for attending or viewing lectures, keeping up with reading or writing assignments or interacting with the professor. These web lecture notes are just one tool to help you better understand the material in this course. By attending class, you will have an opportunity to see how these notes are used in real life, audit situations. These notes are not comprehensive and do not include all of the material discussed in class.
The Auditing Function in Government – This article will give you a better appreciation for the internal and performance auditing function.
Reading the Wall Street Journal daily will keep you informed and up-to-date on current events in the auditing field. You can order a student subscription to the Wall Street Journal at: wsj.com/offers/student
Course Outline
Session | Topic | Chapter Text | Class Notes |
---|---|---|---|
1 | An Overview of Auditing | Chapter 1 - Introduction to Performance Auditing. Chapter 2 - Evolution of Performance Auditing The Auditing Function | Overview of Auditing |
2 | Communication Techniques | Chapter 6 - Reporting on the Audit | Communication: Tips On Writing & Oral Communication. |
3 | Audit Standards & Ethics | Government Audit Standards and The Standards for the Professional Practice of Internal Auditing and The IIA Code of Ethics | Auditing Standards and Ethics |
4 | Internal Controls | Chapter 3 - Internal Control Concepts | Internal Control |
5 | Internal Controls (cont'd) | Chapter 4 - The Components of Internal Control | Internal Control |
6 | The Audit Process - Developing an Audit Finding | Chapter 5 - The Audit Process - Performance Audit Techniques Internal Auditing Processes | Developing Audit Findings |
7 | Performance Audit Techniques - Plans & Programs | Performance Audit Techniques - Plans & Programs | |
8 | Performance Audit Techniques - Evidence & Workpapers | Performance Audit Techniques - Evidence & Workpapers | |
9 | Performance Audit Issue | Chapter 11 - Regulatory Inspection Program | Regulatory Inspection Programs - Case Study |
10 | Principles of Management & Dealing with People | ||
11 | Current Issues in Auditing | The Wall Street Journal | |
12 | Case Study | Instructor | State Police Case Study |
13 | Case Study | Instructor | State Police Case Study |
14 | Case Study & Final Review | Instructor | State Police Case Study |
15 | Final Exam |
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