Learning catalogue

The overall objective of this course is to update senior auditors on emerging developments in the standards and changes in our methodology.

The overall objective of this course is to update senior auditors on emerging developments in the standards and changes in our methodology.

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.

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

The objective is that you leave this course with a solid understanding of the expectations of a team lead within the audit team, and are able to use the OAG Audit framework and other tools to help you to meet these expectations.

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.

This course will address archiving and retaining audit documentation. If you have not previously taken this e-learn, you will be required to take it during Annual Audit 3.

This course will address significant matters in audit documentation. If you have not previously taken this e-learn, you will be required to take it during Annual Audit 3.

This data bite introduces and outlines the most relevant audit standards and audit methodology applicable to data analytics.

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.