This interactive module introduces participants to the different options available for further audit procedure testing in government audits and provides guidance on selecting procedures that are both effective and efficient. Participants will explore how different types of risk, including financial statement level and assertion level risks, connect to appropriate audit responses and further procedures.

The module focuses on evaluating the characteristics of sufficient and appropriate audit evidence and selecting procedures that align with identified risks and relevant assertions. Participants will examine three categories of audit procedures and consider how each can be used to effectively respond to risks identified during a governmental audit.

Through interactive group exercises, participants will connect identified risks to appropriate audit responses and analyze the effectiveness of different procedures. Learners will then apply the concepts covered throughout the module by designing their own responses to assessed risks and developing an audit program that integrates risk assessment, evidence considerations, and planned procedures for a governmental audit area.