Parks and Recreation Division Chief
Parks and Recreation University

AUDIT PROCESS

Course Frequency: Initial Assignment
This course develops an understanding and appreciation of the philosophy of the auditing process and the role of internal and external auditing with M-NCPPC. The concepts of risk and control, evidence and documentation are considered. The operational approach of the internal auditor is contrasted with the attestation focus of the external auditor. Critical thinking and communication skills are developed through a variety of means including case analyses, presentations, seminar-type discussions, preparation of a group and individual case papers, research of authoritative literature and use information technology tools.