Evidence Collection and Evaluation Techniques

Course Overview: Auditors rely on evidence to form conclusions and develop credible findings. This course provides participants with practical tools and techniques for collecting, analyzing, and evaluating audit evidence in compliance with Generally Accepted Government Auditing Standards (GAGAS). Through discussion, exercises, and case examples, participants will learn how to design evidence gathering strategies, assess sufficiency and appropriateness, and document results. Emphasis is placed on real world application including how to evaluate the strength of evidence, and ensure findings withstand scrutiny.

Who Should Attend: Government performance auditors 

Learning Objectives: 

At the end of the session, attendees will be able to:

• Identify the three types of audit evidence and the factors affecting reliability 

• Apply techniques for collecting documentary, testimonial, and physical evidence