This interactive course gives participants a practical understanding of the financial audit process as it applies to governmental entities. Through an engaging case study, participants will work through the major phases of a governmental audit and explore how each phase contributes to an effective, risk-based audit approach.

Participants will examine the purpose and outcomes of the major phases of an audit, from planning and gathering information through risk assessment and the design of audit procedures. As they work through the case study, they will apply critical thinking and professional judgment to evaluate information, identify and assess engagement risks, and determine appropriate responses to those risks.

A key focus of the course is understanding how risk assessment drives the audit plan. Participants will connect the information gathered during audit planning with identified risks and use those connections to consider how audit procedures should be designed in response. This practical approach helps bridge the gap between understanding the audit process and applying that knowledge to actual governmental audit work.

By the end of the course, participants will have a stronger understanding of how the phases of a governmental audit work together and how effective risk assessment informs audit planning, professional judgment, and the design of audit procedures.