Direct Engagements Intermediate (CRS-2000)

Overview

Delivery method

Virtual classroom

Duration

14h

Audience

All employees

Description

Target audience: AP VFM 01–02. Available to CCOLA members.

Required for externally hired auditors: AP VFM 03, AP VFM SE, DX VFM/APA, and PX VFM/APA must complete it within the first year at the office.

Prerequisites: CRS-2002 Introduction to Direct Engagement—Process, Professional standards, and OAG Methodology

Deepen participants' knowledge and understanding of the methodology for direct engagements. Utilize tools and audit models necessary to assume responsibilities and address increasingly significant challenges at the planning and execution stages of a direct assessment mission to the Office of the Auditor General of Canada. This course was formerly known as "Essential Intermediate Direct Assessment Missions".

At the end of the course, you will be able to:

• Understand the concepts of risk and internal control as part of a direct engagements.

• Identify and assess risks related to audits for the purposes of delineating the scope of an audit mission.

• Contribute to the preparation of a realistic audit strategy using a logical audit grid.

• Effectively evaluate the evidence (including helping to assess the root cause and cause-and-effect relationships for observed situations) to meet the methodology requirements for the review phase.