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AGA 2018 Professional Development Training


M121 - M121: Financial Audits or Performance Audits? (FOS: AUDG)


Jul 23, 2018 4:00pm ‐ Jul 23, 2018 5:15pm

Expiration Date: Aug 15, 2019

Description

Financial audits have been the backbone of audit shops in state and local government. Recently though, some of these organizations have redirected their efforts into performance audits to give legislators more information on how agencies are meeting their missions. This session will explore the differences and similarities between these two audit models and which one could best serve your organization.  

There will always be a need for financial audits of governmental entities but legislators are more interested in program results than the traditional financial statement opinions. Learn what some audit organization have done to continue providing financial statement opinions but also providing the information necessary for legislative bodies to make informed decisions on budgets and other public policy statements.

    Moderator(s):

    • Gerry Boaz, CGFM, CPA, CGMA, Technical Manager, State of TN Comptroller of the Treasury Division of State Audit

    Speaker(s):

    • Deborah Loveless, CGFM, CPA, Director, State of Tennessee Comptroller of the Treasury Division of State Audit
    • Jerry Durham, CGFM, CPA, CFE, Assistant Director, TN Comptroller of the Treasury
    • Ted Sauerbeck, CPA, CGFO, Audit Coordinator, Florida Auditor General

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