Skip to main content

Developing Audit Observations

Date(s): Jun 20, 2023
Time: 8:00AM - 4:30PM
Registration Fee: $199.00
Cancellation Date: Jun 13, 2023
Location: Online

Course Description

This highly interactive course provides internal auditors with timely insights into how to utilize critical thinking techniques to translate audit findings into actionable audit observations. This course reviews the common writing mistakes that impact an internal auditor’s ability to effectively communicate audit findings. In addition, during this course, participants will practice writing audit observations, as well as review audit observations for peers.

Potential CPE Credits: 8.0
Govt Hours: This class meets 8.0 hours of the 24-hour requirement for governmental CPE under Government Auditing Standards (yellow book), in most cases.
Technical Hours: This class meets 8.0 CPE credits of technical training in compliance with Texas Admin. Code Rule 523.102.

Instruction Type: Live
Experience Level: ALL
Category: Auditing

Course Objectives

Upon completion of this course, participants will be able to:

  • Explore the importance of critical thinking when developing audit observations.

  • Identify common writing mistakes and how to improve writing quality.

  • Recognize and practice how to develop audit observations that are accurate, objective, clear, concise, constructive, complete, timely, and actionable.

  • Develop audit observations that articulate the connection between the finding, and how it could impact the audit client’s ability to meet their objectives.

  • Conduct peer reviews of audit observations.

Detailed Course Outline

  • Value of Audit Observations

  • Audit observation guidance.

  • Why audit observations are written.

  • Users and readers of audit observations.

  • Importance of applying critical thinking in developing audit observations.

  • Overcoming Common Mistakes in Writing Observations

  • Common writing mistakes and techniques to avoid.

  • Techniques to properly address technical terminology in writing audit observations.

  • Using critical thinking to overcome common audit observation writing mistakes.

  •  Developing Effective Audit Observations

  • Components of an audit observation.

  • Turning audit findings into actionable audit observations.

  • Developing audit observations.

  • Performing peer reviews to improve audit observations.

  • How audit observation modes and deliveries vary.


No prerequisites required.

4.23(q). performance auditing topics, such obtaining evidence, professional skepticism, and other applicable audit skills.


Laura De Luca
  • 2019-Present: Principal Consultant, Audit & Business Risk (Governance, Strategy, Privacy, and IT Focused)

  • 2019-Present: IIA Facilitator

  • 2018-Present: Audit and Information Systems Professor

  • 2009-2018: Progressive Internal Auditor and Audit Management roles in public and private sector, including leading a global methodology and quality assurance team.

  • 2004-2008: Associate Financial Director (Revenue reporting, audit liaison, system change management, and tax compliance)

  • 2002-2004: Comptroller (Data, Systems & Accounting)

Additional Information

TAC Rule 523.142(g) requires the CPE Sponsor to monitor individual attendance and assign the correct number of CPE credits. Participants will be asked to document their time of arrival and departure in compliance with this Rule. Additionally, attendance will be monitored throughout the day and CPE certificates will reflect actual attendance of each participant.

To see answers to our Frequently Asked Questions, visit