What Government Auditors Expect in all Findings

Boyers Allen

Auditors, particularly auditors conducting governmental audits, frequently have poor relationships with the entities they are auditing. In some ways, this is predictable because government auditors aren’t usually hired by the entity under audit. Instead, the auditor gets to choose who gets audited, and the auditee rarely appreciates being selected.  Wouldn’t it be great if the auditor could have friendly and productive conversations with the auditee starting with the entrance conference? When the auditor says the classic auditor line, “We’re here to help,” wouldn’t it be amazing to hear back from the auditee, “And we’re happy to have you”? That can happen if the auditor nurtures the auditor and auditee relationship.   After applying the techniques for improving the auditor and auditee relationship covered in this short course, the auditee will be more apt to welcome you and courteously give you what you need to get your work done, making the whole audit experience much more enjoyable for everyone involved.  Learning Objectives: Identify techniques to improve auditor/auditee relations Define practices that will improve auditor/auditee conferences Identify useful skills for presentations Recognize techniques to better communicate findings with the auditee Identify methods to achieve acceptance of findings and recommendations Identify the rationale and the need for timely written comments to audit findings and techniques to address the auditee’s response

Boyers Allen

In this course, two retired Federal Regional Inspectors General will discuss Audit Interviewing.  While the course is directed to government auditors, the information should also assist CPAs conducting Single Audits.  The course addresses why we conduct interviews, who we should interview, the types of interviews, conducting the interview and dealing with difficult interviewees.  It also covers the difference between interviews and interrogations and some aspects of nonverbal communication, including body language.LEARNING OBJECTIVES Why interview and who to interviewTypes of interviewsPreparing for and conducting interviewsDifferences between interviews and interrogationsDealing with difficult interviewees

Boyers Allen

Course Description Sefton Boyars is joined by Bill Allen for this two-hour class on general cost principles of federal government grants. General cost principles are the rules that govern if any cost is acceptable to be charged to a federal grant. The course will cover everything from identifying the “big three” general cost principles, the Prudent Person Rule, requirements for the arms-length bargaining, and judging whether a cost is allowable. It will provide you with the knowledge of grantee and pass-through organizations, federal grant personnel, and auditors of federal grant programs.   Learning Objectives Upon successful completion of this course, participants will be able to: Identify the general cost principles Identify the Prudent Person Rule as it applies to the general cost principles Identify the requirement for arms-length bargaining Identify whether a cost is allocable to a federal award Identify the “big three” general cost principles Determine whether a cost is allowable under the general cost principles