Certified Inspector General Auditor® Curriculum

Course Level

This Institute program is at the overview level and assumes knowledge of auditing skills.

Areas of Instruction — Core Competencies

The Association has identified ten broad areas of core competency for inspectors general investigators. The Institute program’s five-day curriculum covers the following ten core competency areas:

  • The audit process
  • Professional standards for conducting audits
  • Ethics in audits
  • Working with investigators
  • Internal control
  • Forensic auditing
  • IT auditing
  • Peer review process
  • Identifying an reporting monetary benefits
  • Contract auditing

Course Learning Objectives and Program Content

Audit Process

  • Planning the audit
  • Performing the audit
  • Reporting on the audit
  • Follow-Up

Professional Standards for Conducting Audits

  • Knowledge and understanding the need for standards
  • The importance of standards for auditing
  • Knowledge and understanding the specific standards for auditing

Ethics and IG Auditing

  • Nature and role of ethics laws and standards
  • The nexus between IG auditing and ethical issues.
  • Ethics as second nature

Working with Investigators

  • Coordination and communication
  • Similarities/differences
  • Joint projects

Internal Control

  • Importance
  • Assessing
  • Documenting

Forensic Auditing

  • Defining an effective fraud auditor
  • Identification of patterns of fraud ,waste and abuse
  • Forensic audit techniques

IT Auditing

  • General control environment
  • Basic application Controls
  • Basic IT auditing techniques

Peer Review Process

  • What to expect
  • How to prepare
  • Reporting results

Identifying and Reporting Monetary Benefits

  • Types of monetary benefits
  • Criteria
  • Practical examples

Contract Auditing

  • Key areas to review
  • Procurement laws and regulations
  • Audit findings