Learning catalogue
Browse the OAG’s catalogue of course, events, programs and other learning tools.
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Skip to search results2024 Ethics Training for Auditors
Recommended for all auditors. This awareness session will include exploration of The Public Servants Disclosure Protection Act, PSIC’s mandate and processes and other topics relevant to the federal whistleblowing regime.
Next session: June 11, 2024 | 2 more dates
Annual Audit 1
This course is designed to start new APS off on the right foot at the OAG. The objective of this course is to provide participants with a unique learning opportunity to acquire the professional skills required at their level, such as documentation, cash, revenue and expenditure auditing techniques, control, and substantive testing techniques for capital assets and more. These e-learn’s, if not already taken, will be completed within the course: 1. Auditing Cash and Cash Equivalents, 2. Audit documentation, 3. Auditing Property, Plant and Equipment/Tangible Capital Assets, and 4. Auditing Payroll.
Next session: October 15, 2024
Annual Audit 2
The Annual Audit 2 course builds on knowledge and experiences to date and further develops technical knowledge and related skills. The focus will be on the “Respond to Risk and Gather Evidence” phase of the audit. These e-learns, if not already taken, will be completed within the course: 1. Information Technology General Controls 2. Audit Purchasing & Payables 3. Auditing Revenue and Accounts Receivables
Next session: November 18, 2024 | 1 more dates
Audit Documentation
In this e-learn, you will learn what audit documentation is and how it is used, the requirements of CAS 230—Audit Documentation, what constitutes “sufficient and appropriate” documentation, and how the Audit Planning Template and audit working paper software facilitates our audit documentation. If you have not previously taken this e-learn, you will be required to take it during Annual Audit 1.
Auditing Cash and Cash Equivalents
This e-learn explores how to audit cash and cash equivalents effectively and efficiently, including the underlying business process, accounting transactions, and related risk of material misstatement. If you have not previously taken this e-learn, you will be required to take it during Annual Audit 1.
Auditing Payroll
To audit payroll effectively and efficiently, you need to understand the underlying business process, the accounting entries required, and related risks. In this e-learn, you will learn about the payroll business process, which will assist you in this understanding and help you to audit payroll. If not previously taken, this e-learn will be required during Annual Audit 1.
Auditing Property, Plant & Equipment/Tangible Capital Assets
This course defines property, plant, and equipment (PP&E), provides an overview of the PP&E cycle, illustrates how PP&E may be presented in the financial statements, and outlines the auditor’s responsibilities. If you have not previously taken this e-learn, you will be required to take it during Annual Audit 1.