This interactive module explores the role of substantive analytical procedures in governmental audits, including the different types of analytical procedures and the purpose each serves throughout an engagement. Participants will examine a four-phase approach to performing analytical procedures, with particular emphasis on developing clear, appropriate expectations and using those expectations to produce meaningful audit evidence.

Through active learning activities and examples drawn from governmental audits, participants will practice evaluating analytical procedures and identifying opportunities to strengthen their effectiveness. The module focuses on the importance of data quality, including the reliability, completeness, and relevance of data sources, as well as the appropriate level of data disaggregation and procedure design.

Participants will also consider how digital fluency, data-driven problem-solving, and analytical vigilance can enhance substantive analytical procedures. By applying these concepts to practical audit scenarios, learners will develop strategies for designing more effective analytical procedures and using data to better identify and respond to risks in governmental audits.