| Description |
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Staff auditors taking this course will obtain information needed to adequately plan and conduct audits. Class discussions, practical exercises, and group case studies are used to highlight problem areas and evaluate alternative courses of action. |
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Objectives |
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Professionals who successfully complete this course will be able to:
Discuss internal control components;
Use the Internal Control Review system and Internal Control Audit Planning Summary to assess audit risk;
List the Defense Contract Audit Agency’s direct audit activity codes;
Discuss forward pricing rates and complete case studies;
Discuss integrated product teams;
Explain why auditors need to attend negotiations;
List negotiation techniques and concepts;
List requirements of Form 2000, identify common fraud indicators, and learn the auditor’s responsibility in detecting fraud;
Discuss the purpose and requirements of the cost accounting standards and complete case studies; and
Discuss audit leads and observations. |
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Target Attendees |
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Contract auditors should attend 6 months after completing AUD 1130. This class is one of two that may be taken by Level I personnel working toward Level II certification. |
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Prerequisite(s) |
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AUD 1130 |
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Predecessor Course(s)
(Acceptable as a substitute for this course until the acceptance date specified below.) |
| Predecessor |
Predecessor Course Title |
PDS Code |
Accepted Until |
| None |
None |
None |
None |
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|
Course Length |
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5 class days |
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Additional Course Information |
| Delivery Mode |
Resident |
| Equivalent Courses |
None |
| ACE Recommended Credits |
N/A |
| PDS Code |
JR7 |
| Additional Public Information |
N/A
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Continuous Education Units |
0 |
| Continuous Learning Points |
0 |
| Reservist Retirement Points |
0 |
| Historical Allocations |
Coming Soon |
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Notes |
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