California Association of State Auditors

Course Description: 
This full-day course will equip participants with tools, techniques, and understanding of the concepts of performance budgeting and performance management in organizations.  As auditors, understanding planning and budgeting can help inform your audit recommendations and improve findings.  If you use performance tools to audit, budget, audit an organization, you won't want to miss this course!   
 
Agenda:  Throughout the course, participant and instructor examples and case studies will provide real applications, linking the theories of management, and budgeting to auditing organizations:
 
Morning:  Frameworks for Excellence in Auditing and the Organization: What’s “performance management”?  What is “quality”?  How can auditors improve their work and cast light on the pressing issues of efficiency and effectiveness?  This action-packed session will equip participants with the initial tools they need to use performance management (through auditing, performance measurement, and quality techniques) effectively in their organizations.  We'll also discuss quality criteria and how to use it in audits.
 
Afternoon:  Performance Budgeting for Auditors:   In this session, we’ll describe the cycle of financial management, and provide examples, illustrations, and practical exercises on the issue, focusing on planning and budgeting.  Participants will learn how to differentiate traditional budgets from performance budgets, and how to plan future years based on the expected outputs from their organizations. 
 
We'll also cover the concept of Enterprise Risk Management, describing how "risk" can be audited, reported, and managed in organizations.  Using the COSO definition of ERM, we'll discuss risk and risk management, linking these concepts back to auditing the organization.
 
Instructor:              Drummond Kahn