GAO This Financial Audit Manual - Part II_part2

Một nhân viên Ol đào tạo đầy đủ là rất quan trọng cho sự thành công của hầu hết các tổ chức. GAO là không có ngoại lệ. Ngoài ra, thường được chấp nhận chuẩn mực kiểm toán chính phủ (GAGAS) yêu cầu rằng các cá nhân tham gia vào cuộc kiểm toán và đánh giá duy trì trình độ tiếp tục thông qua giáo dục và đào tạo. | This page intentionally left blank. This is trial version 1101 - TRAINING .01 An adequately trained staff is critical to the success of most organizations. GAO is no exception. Also generally accepted government auditing standards GAGAS require that individuals involved in audits and evaluations maintain proficiency through continuing education and training. This section is organized as follows Paragraph Subject .02 .04 .07 .09 .18 Training Responsibilities Individual Training Plan Internal Training Curriculum External Training Withdrawing From Training .02 .03 TRAINING RESPONSIBILITIES Training is a shared responsibility between you and GAO. GAO is committed to provide a variety of training activities including formal classes and workshops support for attendance at external conferences and seminars self-paced individual instruction and on-the-job experiences. You are expected to 1 participate in various training activities to improve your skills and knowledge and 2 demonstrate interest in on-the-job development. To perform audits or evaluation studies you must complete at least 80 CPE credits during each 2-year period with a minimum of 20 CPE credits per year. At least 24 of the 80 CPE credits should relate to the government environment and to government auditing. Continuing professional education CPE credit requirements are discussed in GAO order Continuing Professional Education CPE Credits for Training and Other Professional Activities. This section presents AFMD s policies relating to both internal and external training activities. You should also be familiar with GAO Order Training of GAO Employees which contains additional guidance on GAO s training policy. While this section does not specifically address on-the-job training it is expected that supervisors will provide challenging and motivating assignments that allow individuals to acquire the experience knowledge and skills necessary to progress through the organization. It

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