This module introduces the role of the reviewer in governmental auditing and explores the knowledge, skills, and professional mindset needed to perform effective reviews. Participants will examine the responsibilities and expectations of a reviewer and consider how the role contributes to the quality and effectiveness of government audit engagements.

Through group activities and practical discussion, participants will explore the importance of applying professional skepticism and intentional curiosity throughout the review process. The module encourages learners to look beyond simply completing review procedures and consider how thoughtful questioning, critical evaluation, and professional judgment can strengthen audit work.

Participants will also explore the growing role of technology in governmental auditing and how digital fluency can help reviewers work more effectively. By considering how technology can be leveraged as part of the review process, learners will identify ways to enhance their effectiveness and adapt to the evolving expectations of the accounting and auditing profession.