2019 Course Schedule
Auditors have limited time, limited staff, limited budgets, and sometimes limited opportunities -- but our governments can face unlimited risk. By leveraging our available time and resources, and actively pursuing those new opportunities, audit offices can get the most value from our limited resources. Colorado State Auditor Dianne Ray will describe cases and recent examples to highlight these opportunities to maximize value to the organizations we serve.
APIPA members are conducting and releasing excellent audits and financial reports. This session will highlight efforts and achievements across the region, featuring presentations from several APIPA member offices on their recent reports and results. These reports range from audits that innovate in their process and outcomes to audit reports making a difference in the communities we serve.
Great audit organizations need leaders who see their role differently than just being super auditors. This highly interactive session will help audit staff cross that threshold toward becoming super leaders by understanding what makes a good leader, how to motivate others, and create an environment of accountability for high performance. This session will examine the traits, characteristics and styles of successful managers and leaders that can be learned and practiced, as well as why people in leadership positions often fail. We will explore ways to inspire and motivate staff through constructive coaching, growth opportunities and appreciation. This session will also explore the communication tools, approaches and techniques to inspire a new level of performance accountability, self-awareness and commitment through empowerment and ownership.
Creative Thinking for Auditors explores why creative and critical thinking are essential tools of auditor proficiency that should be applied throughout all phases of the audit process. The class will discuss personal and organizational challenges to creative thinking and change, and ways to overcome the natural resistance to change for breakthrough ways of seeing root causes of problems and considering new possible solutions. The presentation will include brain training exercises and tools to get participants thinking more abstractly to look beyond the obvious, to challenge the status quo and use process techniques for generating new ideas for action. This class will explore the power of “why” in looking for root causes of problems, and the power of the possible in considering new opportunities and threats for forward thinking recommendations.
The foundation of auditing is derived from its basic concepts. This session will take a detailed look at those basic concepts, with a focus on which concepts have more "weight" than others. Topics to be discussed include the concepts of quantitative and qualitative materiality, the definition and use of professional skepticism, interviewing skills and many others. Participants will learn foundational audit techniques and how to apply them in their daily work.
The possibility of fraud in government procurement presents a constant risk. Learn to recognize the indicators of procurement fraud in different government contracts and to develop audit strategies to identify and quantify the extent of fraud in specific government contracting programs. Using actual examples from past procurement fraud cases, learn about traditional fraud schemes involving false statements, false claims, product substitution, accounting frauds and minority/woman/small business front operations. Focus on identifying the indicators of fraud, as well as criminal, civil, administrative and contractual actions in response to fraud.
Technology and innovation are changing the role of the auditor and the performance of audits. Artificial intelligence, workflow automation, and mobile technologies provide breakthroughs in not only how audits are conducted but the type of insights that can be gleaned as a result. AI can speed audits, help identify risks earlier, and can automate processes to improve audit efficiency. Learning about new approaches to Artificial Intelligence and other new tools and technologies may jumpstart changes in your audit organization!
The nature of audit work invites conflict with auditees and sometimes with the governments we serve. This session will describe and explore events that can cause conflict for auditors. Next, we'll assess tools and techniques to maintain our integrity, our objectivity, and even our independence when conflicts occur. If you audit controversial topics or in a changing or challenging environment, you won't want to miss this session!
This session will equip participants with a range of tools to enhance performance auditing in their jurisdictions, from audit planning to audit fieldwork to reporting, considering the elements of a finding, the types and tests of evidence, and strategies to improve audit reporting. We’ll cover time-tested techniques to focus audit messages, answer objectives clearly, and prepare high-impact reports. From assessing risk to writing reports, this session will provide tools and techniques in advanced performance auditing.
APIPA Peer Review and Yellow Book Update (Includes APIPA Principals Meeting). As APIPA completes its current series of external quality control reviews (“peer reviews”), we can review the strengths and areas for improvement described in peer reviews that apply to offices across the Pacific. For audits beginning on or after July 1, 2019, the 2018 revision of Government Auditing Standards will apply. We’ll discuss the status of changes in auditing standards, improving audit office policy and procedure manuals, and focusing on audit documentation to speed and aid the peer review process now and in the next series of reviews.
Selecting performance audits to conduct is like building a successful investment portfolio. Developing meaningful objectives helps ensure each audit efficiently and effectively achieves meaningful results. Together, selecting the right audits with strong objectives provide a return on investment that is highly valued, relevant and meaningful to the stakeholders it serves. This seminar explores techniques and factors in selecting and planning audits based upon measureable factors of risk, materiality, public interest and public benefit as valued by its many stakeholders. This seminar will help you identify stakeholder interest and needs, future opportunities and external threats, apply a cost benefit approach using measures of outcome value to score proposals, formulate compelling audit objectives and measuring long term audit results based upon return on investment.
From electronic workpapers and innovative writing and report formats, auditors are using new techniques and processes throughout the audit cycle. This session will consider, in workshop format, new techniques and processes in audit tools ranging from workpapers to graphics and from report design to clear writing. Bring your best practices, ideas, and questions for this interactive workshop on techniques to streamline the audit process from design to fieldwork to reporting.
This active 1½ day course provides an introduction to the basics of governmental finance, accounting and financial reporting. Participants will gain a working knowledge of fund types and categories and learn how to record routine transactions for governmental activities. Internal controls as they apply to the accounting cycle and good accounting practice will be emphasized throughout the course. The session offers hands-on practice in the accounting cycle process, from recording a transaction to preparing financial statements. Participants will leave the course with a more complete understanding of accounting terminology, the recording process, the role played by reconciliations, and the preparation of financial statements. No advance accounting knowledge is necessary.
The course is designed for auditors and finance professionals at all levels to assess and improve their ability to make clear, well- structured and convincing presentations. Professionals must use the power of clear communication and the power of persuasion to give effective formal and informal presentations, including briefings to audit management, budget committees, auditees, peers, at entrance and exit conferences and others in conducting business. An effective presentation requires a focused message, addressing the concerns of the audience that is well arranged and skillfully delivered. This is a practical course where participants will prepare, give and critique several presentations with the opportunity for self-assessment, coaching and improvement.
Ideally, we would all be great bosses -- or work with great bosses. Unfortunately, this is not always the case. In a recent industry survey regarding employee engagement and job transitions, the number one reason people leave jobs is due to conflicts with their supervisor. During this session, we will explore and discuss strategies on how to manage up, evaluate the overall situation and environment, and assess if it is really time for a change.
Know what the true (full) cost of providing services is? Why it is important to know and other relevant issues and outcomes of knowing what it is will be addressed. This session will discuss what and how to determine the true cost of government services and its benefits.
ERP projects are one of the most dreaded and unsuccessful in government. All governments face the inevitable need to replace financial, payroll and related systems that are critical to the efficient and effective operation and delivery of government services. These types of projects are complex, organizationally challenging and grueling. Come here and share lessons learned, and related reflections on ERP projects, and how you might avoid common pitfalls.
Eight statements, two exposure drafts and several large projects are currently lined up and ready to march into play, including a few that could end up changing some of the most foundational accounting principles in existence, such as revenue and expense recognition. While these statements, exposure drafts and projects have varying effective dates, they are all relatively effective soon or will become principles in the near future. While we take a closer look at the OPEB employer statement, GASB 75, we will cover statements 81, 83-88, and the two exposure drafts in detail. We will also take a closer look at pending decisions about the future of a new reporting model and other projects in this session.
Leaders may have put together great budgets and financial plans, however that’s not all that’s needed for a project to be successful. This session will explore and discuss how the finance office and performance auditors can play a more effective role in project monitoring and risk reduction of cost and schedule overruns. Discussion of capital project management, risks and risk mitigation will also be addressed during this session.
Individuals and governments face ethics issues regularly. This session will review key ethics rules and methods for government auditors and financial managers to make ethical decisions. From rules and laws to professional judgment, ethics are an important part of today’s professional environment. This session will cover techniques to help individuals and agencies continue to make ethical decisions.
Experts from Deloitte will review key issues facing Pacific islands in accounting and financial reporting, considering recent audit results, new pronouncements in auditing, and important accounting and auditing challenges remaining for the region.