Description

This focused 2-hour course provides governmental auditors with a practical and standards-based approach to assessing and reporting data reliability in performance audits. Participants will gain a clear understanding of how data reliability requirements for performance audits are embedded within the Government Auditing Standards (Yellow Book), specifically Chapter 8 (Fieldwork Standards for Performance Audits) and Chapter 9 (Reporting Standards for Performance Audits). The course will explore the critical role of information systems controls in supporting reliable data and guide attendees through the effective use of the GAO’s Assessing Data Reliability (December 2019) publication to design and implement data reliability assessments. As part of their handouts, participants will receive a valuable spreadsheet to help them apply their new skills in future audits and effectively document compliance with standards. Real-world examples from state-level performance audits will be shared to illustrate best practices in data reliability reporting. This course is ideal for government auditors seeking to enhance the credibility and compliance of their audit findings through rigorous data reliability analysis and reporting.

Learning objectives:

• Recognize how the standards for data reliability are incorporated in the Yellow Book requirements for audit evidence
• Identify the connection between information systems controls and data reliability
• Describe how to use the guidance provided by the GAO publication, Assessing Data Reliability, to design data reliability assessments helping auditors to be compliant with Yellow Book standards
• Review the requirements for performance audit data reliability reporting found in the Yellow Book

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