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Free cpe webinars
Assessing Audit Evidence

ASSESSING AUDIT EVIDENCE

Cost Free
Presentation Length 1.0 hour

Recorded DateAugust 16, 2024
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaAuditing
Course LevelBasic
Course Description

The objective of every internal audit engagement is to assess the adequacy and effectiveness of key management controls in the area that’s under review. In order to do that, the auditor has to decide what evidence to review and how much is needed to achieve the audit objectives. This webinar will discuss the various types of evidence to be reviewed.

Audit evidence is information that auditors gather through observing processes, interviewing people, examining records, and researching and benchmarking information. It should provide a factual basis for audit opinions and conclusions relative to the audit objectives. This webinar will help you to understand what to look at and how much to assess to achieve the audit objectives.

Learning Objectives:


  • Determine the key audit standards for evidence

  • Define the process for assessing audit evidence

  • List the four types of evidence

  • Recognize the characteristics of audit evidence

  • Outline examples of each audit type

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PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
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Mr. Keith has over 40 years of audit experience and served as the Chief Audit Executive for the Metropolitan Atlanta Rapid Transit Authority (MARTA) for 11 years before his retirement in 2012.  

As the Chief Audit Executive for MARTA, he was responsible for administering the overall audit activities for the Department of Internal Audit. 

He has been a volunteer seminar instructor for the Institute of Internal Auditors. He currently teaches audit webinars, including:
•    Writing Effective Audit Observations
•    Putting the Quality in Audit Reports
•    What it Takes to be the Auditor-In-Charge
•    Assessing Risk and Evaluating Controls
•    What It Takes to be the Auditor-In-Charge

He has been published three times in the IIA Magazine’s “Back to Basics” section. He has a degree in Economics from Clark Atlanta University. His certifications include Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), and Certified Government Auditing Professional (CGAP).

About Our Presenter

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Mr. Keith has over 40 years of audit experience and served as the Chief Audit Executive for the Metropolitan Atlanta Rapid Transit Authority (MARTA) for 11 years before his retirement in 2012.  

As the Chief Audit Executive for MARTA, he was responsible for administering the overall audit activities for the Department of Internal Audit including:
  • Providing the Board, the GM/CEO, MARTA Management and appropriate government entities with independent analysis, appraisals, and recommendations concerning operational, information technology, contract compliance, and financial audits.
  • Directing the day-to-day activities for three audit managers, 12 auditors and the audit coordinator.
  • Developing and/or reviewing all audit reports and audit correspondence.

His other audit experience includes serving as: 
  • Operational Audit Manager at MARTA 
  • Senior Auditor in the Contract Compliance Audit Branch at MARTA
  • Senior Auditor at Norfolk Southern Railway
  • Bank Examiner at the Federal Reserve Bank of Atlanta.  

He has been a volunteer seminar instructor for the Institute of Internal Auditors. Some of the courses taught included: 
  • Writing Effective Audit Reports
  • Tools and Techniques for the Beginning Auditor
  • Communication Skills for Auditors
  • Leadership Skills for the Auditor-In-Charge
  • Audit Project Management
  • CIA Review Course

He currently teaches audit webinars, including:
  • Writing Effective Audit Observations
  • Putting the Quality in Audit Reports
  • What it Takes to be the Auditor-In-ChargeAssessing Risk and Evaluating Controls
  • What It Takes to be the Auditor-In-Charge
He has been published three times in the IIA Magazine’s “Back to Basics” section.

He has a degree in Economics from Clark Atlanta University.  His certifications include Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), and Certified Government Auditing Professional (CGAP).