This course presents a review of critical emerging issues in areas such as defining auditor roles, interpreting standards for audit and non-audit services, assessing the benefits of certifications, and understanding the impact of governance structures on auditor effectiveness. The session will also touch on the latest government accounting updates.

Focus on how to recognize, analyze and resolve the ethical dilemmas that auditors face in their professional activities. The auditor's mission is to uncover evidence of fraud, waste and abuse, which often results in tough decisions about how to handle sensitive situations. Since auditor ethics are currently under greater scrutiny, the goal of this course is to help each participant develop ethical fitness. Each participant will be armed with a decision making matrix - a tool that focuses on our shared core values and allows us to approach the analysis and resolution of ethical dilemmas in an organized way. You use your own examples of real situations to develop the skills to manage the dilemmas you face every day.

Sharpen your skills in obtaining the information necessary for an effective audit through practice interviews. You learn the mechanics of effective interviewing techniques through lectures, discussions and simulated interview exercises. You see the major steps of the interview process demonstrated in a mock interview. You identify ways to improve interviewing techniques, identify your own style and try out your solutions through role-playing.

Your effectiveness as an auditor often depends on how well you orally present your audit results. In this non-threatening classroom environment, you prepare and conduct various presentations of your audit findings. With the use of videotape, you receive individualized coaching on the organization and delivery of your presentations.

The instructor will present a framework that pulls various auditor roles and practices into a new service model for auditors to apply to improving performance measurement and management of governmental organizations. The new auditor service model will be viewed in the context of models of effective governance, service delivery, managing for results, and organizational learning to demonstrate the value of the framework. Situational exercises will help participants understand different ways roles and practices can be used to improve performance measurement and management. The course will conclude with a self-assessment exercise in which participants determine good opportunities in their own situation for developing or improving capabilities for applying specific roles and practices.

In this session, Mr. Morgan will review and reflect on some of the issues auditors face when implementing Chapters 7 and 8 of the new 2007 Yellow Book. How do we ensure we are in full compliance with planning standards since there are over 20 pages of guidance on planning a performance audit? When is planning an audit actually over? � What constitutes sufficient and appropriate evidence and how do we triangulate evidence? How do we distinguish a high quality audit report from others? Who are our audit clients and how do they use our reports?

This course is designed to deliver maximum performance impact through the use of measurement-based risk assessment in selecting audit objectives. Participants conduct a risk assessment in class and develop objectives, sub-objectives, and potential methodologies for the conduct of the audit.

The instructor will review Chapters 1, 2, and 3 of the 2007 Government Auditing Standards (Yellow Book) which are pertinent to all types of audit engagements. Also, to help you ensure your office is prepared for future peer reviews the instructor will give particular emphasis to internal quality control systems designed to help ensure you are in full compliance with standards. Finally, peer review requirements and steps to prepare for a peer review will be described and discussed.

Supervisors and managers have the responsibility not just to ensure status quo performance but to improve the performance of those who are not meeting standards or those who are not working up to their potential. In some cases that means coaching employees and in other cases counseling those with problems. This seminar will help supervisors and managers act in a timely manner and take the appropriate actions to develop employee skills, knowledge, abilities, and attitudes.

In this session, Mr. Morgan will review and reflect on some of the issues auditors face when implementing Chapters 7 and 8 of the new 2007 Yellow Book. How do we ensure we are in full compliance with planning standards since there are over 20 pages of guidance on planning a performance audit? When is planning an audit actually over? � What constitutes sufficient and appropriate evidence and how do we triangulate evidence? How do we distinguish a high quality audit report from others? Who are our audit clients and how do they use our reports?

We all know that �cash is king!� Yet all too often, organizations discover too late that their cash controls were inadequate or missing entirely. This course reviews basic cash controls including controls over cash receipts, cash disbursements, and bank reconciliations. Cash controls for very small entities to large entities will be discussed. What minimum controls over cash should your organization have?

Do you ever have the feeling that you are mired in red tape and bureaucratic mud? Are you energetic and willing to improve performance but discouraged by the inability to change things around you? Are you living in the 21st century while your finance office appears to be stuck in the 1900s? If you groaned a �yes� to any of these questions then this is the course for you. This course will give you tools, techniques, and ideas about how to improve performance in your finance office. The best practices from around the U.S. and internationally will be presented, along with implementation strategies for your government. Join this session so you don�t miss the opportunity to gain valuable information that will wow your supervisor when you return.

This 2 � day course is a follow-up to the prior Nuts & Bolts of Governmental Accounting course. Geared primarily toward component units, it can also be taken by government accountants who are responsible for proprietary funds. Participants will gain an understanding of the procedures required at year end to analyze and �close� the books. The course begins with an unadjusted trial balance and works through reconciliations, analysis of standard deferrals and accruals, and the preparation of the financial statements. Note: Like the Nuts & Bolts of Governmental Accounting course, this course �builds� from each day to the next. Participants should plan to attend the entire course or risk becoming lost because they have skipped a session.

Every leader expresses support for continuous improvement. However, few leaders devote the needed attention to ensuring consistent, positive change in their organization�s performance. What can we learn from leaders of high performing finance offices about how to implement continuous improvement activities? This course will review common obstacles to continuous improvement and offer several best practices for consideration. Participants will actively engage in evaluating their respective finance offices for opportunities to improve and create strategies for adapting best practices in their home office.

The costs of fraud continue to increase at astronomical rates. Yet most frauds are discovered by accident. To aid all entities in taking a more proactive stance in recognizing and identifying fraud, this course offers an introduction to common frauds and their characteristics as well as tips on how to prevent them. This 1-day course includes video interviews with convicted felons who disclose how and why they were able to commit their frauds.

This update will review the entire single audit process from planning to report writing. Heavy emphasis will be on determining federal program awards and major programs, and documentation of internal control and compliance requirements. Included in the coverage will be the changes in OMB Circular A-133, the OMB Cost Circular A-87, the 2005/6 OMB Compliance Supplements, and the changes in all reports brought about by the new AICPA Audit Guide �Government Auditing Standards and Circular A-133 Audits� issued late in 2005.

Pacific Island officials play a key role in overseeing the management of institutional investments for public entities, endowments, and public-purpose Trust Funds. Given the essential fiduciary responsibility that comes with such roles, there is a need for ongoing and timely training in investment management principles and selected advanced topics. The sessions will cover core investing principles such as asset allocation, performance monitoring, investment policy development, and investment manager selection.