14Track A
Audit Findings
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09/12/2025
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08:00 a.m. - 12:00 p.m.
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4 hours
Course Description
A key challenge in reporting the results of performance audits is to formulate the report message from the audit data. An additional challenge is to then compile and sequence the audit facts to support that message. Using alternative methods, gain hands-on practice in marshaling the evidence from your audit into findings that answer the audit objectives and present the details in an understanding and convincing manner.
What You Will Learn
- Explain the central role of effective audit objectives in finding development.
- Define the role of performance aspects in audit findings.
- Describe two finding paradigms used in performance auditing and the elements they contain.
- Outline a finding and prepare a synopsis summarizing the audit results in response to the audit objectives.
- Develop and present audit findings and related conclusions and recommendations.
- Apply the Government Auditing Standards in the development of audit findings.
Who Should Attend?
All auditors and oversight professionals with interest in developing audit findings to recommend improvements to government programs.
Conference Begins in...
Sunflower
CNMI (GMT+10)
CPE: 4 Hours
08:00 a.m. - 12:00 p.m.
September 12, 2025
Instructors

Drummond Kahn
Portland, Oregon
Drummond Kahn serves on the faculty of the Graduate School USA, training auditors and financial managers in the U.S. and overseas. Since 1990, Mr. Kahn served in federal, state, and local government auditing positions.
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Beth Schubert
Denver, Colorado
Beth Schubert is the Director of the Drinking Water Investments Directorate in the Environmental Protect Agency Office of Inspector General. Her directorate focuses on the objective oversight of programs that safeguard public health through safe drinking water protection which includes the oversight of approximately $35.7 Billion in funding provided through the Infrastructure Investment and Jobs Act. She has 22 years of federal auditing experience including approximately 12 years working with the U.S. Insular Islands. She has been with the EPA OIG for 3 years.
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Conference Begins in...
Sunflower
CNMI (GMT+10)
CPE: 4 Hours
08:00 a.m. - 12:00 p.m.
September 12, 2025
Join us for the APIPA 2025 Conference
The 36th Annual APIPA Conference will take place at the Saipan World Resort, Commonwealth of the Northern Mariana Islands from September 08 - September 12, 2025.
Contact the APIPA 2025 Secretariat
900 Fort Street Mall, Suite 1540
Honolulu, Hawaii 96813