Index to ACCT 460 Internal & Performance Auditing

David R. Hancox, CIA, CGFM

Course Syllabus

Bio of David R. Hancox

Textbook – Government Performance Audit in Action

Guidelines for Class Participation

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

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