This advanced level course provides experienced government audit professionals with in depth, practical instruction on developing high quality audit findings in accordance with the U.S. Government Accountability Office’s Yellow Book, formally known as Generally Accepted Government Auditing Standards (GAGAS). Well written findings are critical to clearly communicating audit results, supporting audit conclusions, and driving meaningful corrective action. This course is designed for auditors who are responsible for drafting, reviewing, or approving audit findings in complex government and Single Audit engagements.
Participants will focus on mastering the criteria–condition–cause–effect (C–C–C–E) framework and integrating clear, actionable recommendations that directly address root causes. The course emphasizes aligning findings with audit objectives, scope, and sufficient appropriate evidence while applying professional judgment in sensitive or complex situations. Through advanced, scenario based examples and peer review insights, attendees will strengthen their ability to write clear, persuasive, and well supported findings that meet GAGAS expectations and withstand regulatory and peer review scrutiny.
Publication Date: June 2026
Designed For
This course is designed for senior‑level audit professionals who have responsibility for drafting, reviewing, or approving audit findings in Yellow Book and Single Audit engagements.
Topics Covered
- GAGAS requirements related to audit findings and reporting
- The criteria–condition–cause–effect (C–C–C–E) framework explained
- Developing effective criteria based on laws, regulations, policies, and expectations
- Clearly describing conditions and linking them to audit evidence
- Identifying and articulating root causes of audit issues
- Evaluating and explaining effects, including financial, compliance, and operational impact
- Developing recommendations that are practical, actionable, and responsive to causes
- Linking findings to audit objectives, scope, and methodology
- Assessing sufficiency and appropriateness of evidence supporting findings
- Writing clear and persuasive findings using logical structure and plain language
- Addressing complex findings, including multiple causes, judgmental issues, and estimates
- Handling sensitive findings involving fraud, noncompliance, or abuse
- Common deficiencies in audit findings identified through peer review
- Documentation requirements supporting reported findings
- Reviewing and refining findings for quality, clarity, and consistency
Learning Objectives
- Define and apply the required components of an effective audit finding under GAGAS, including criteria, condition, cause, and effect
- Evaluate the quality of audit findings and identify common weaknesses or deficiencies
- Develop clear, concise, and well‑supported audit findings aligned with audit evidence and objectives
- Identify practical, actionable recommendations that address identified root causes
- Apply professional judgment when drafting findings involving complex, sensitive, or ambiguous audit issues
Level
Advanced
Instructional Method
Self-Study
NASBA Field of Study
Auditing (Governmental) (2 hours)
Program Prerequisites
Participants should have prior experience with Yellow Book (GAGAS) audits, including audit planning, fieldwork, and familiarity with Single Audit reporting requirements.
Advance Preparation
None
Instructor
Robert K Minniti
DBA, CPA, CFE, Cr.FA, CVA, MAFF, CFF, CGMA, PI
Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona.
Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix. He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College.
He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, cyber security, privacy laws, data security, Sarbanes-Oxley compliance work and business consulting. In addition to his practice Dr. Minniti is an instructor teaching continuing professional education classes for a variety of providers and CPA Societies.
Dr. Minniti is currently serving as a board member on the National Association of Certified Valuators and Analysts' (NACVA) Litigation Forensics Board (LFB) and as a committee member on the Arizona State Board of Accountancy's Law Review Advisory Committee.