Lessons Learned Auditing on an Island -- Opportunities and Challenges of a State Audit Office

(Les Kondo, 4 Hours, Monday Morning) - Plenary Session

As a relatively new state auditor, Les Kondo will describe and give examples of changes the Hawaii State Auditor's Office has made, and the challenges and opportunities that resulted from those changes. From report formats and new approaches to writing reports, Mr. Kondo will provide recent state audit examples to show how positive changes can impact auditing in the Pacific.

Fraud Awareness and Next Steps for Auditing and Financial Management in the Pacific

(Sophia Pretrick and Frank Crawford, 4 Hours, Friday Afternoon)- Plenary Session

Fraud awareness and prevention are critical in today’s financial and auditing environments. This session will describe and provide examples of the Federated States of Micronesia’s Fraud Awareness and Prevention program, including a video presentation on fraud prevention. The session will continue with insights on fraud and controls, as well as a summary of the learnings from this week’s training sessions, “squeezing the sponge” to summarize the tools participants can take home to apply on the job.

Audit Planning, Objectives, and Meaningful Reports

(Les Kondo, 4 Hours, Monday Afternoon) - Audit Track

Well-planned audits have clear objectives and field work can lead directly to impactful audit reports. In this session, we’ll explore the audit planning process, how to set clear objectives, and how this effort makes a path to clear audit reports that generate results. We’ll review specific examples from recent audit reports and discuss how to improve the ways we plan, conduct, and report audits.

Basic Auditing Techniques

(Frank Crawford, CPA, 8 Hours, Tuesday)- Audit Track

The foundation of auditing is derived from its basic concepts. This session will take a detailed look at those basic concepts, with a focus on which concepts have more "weight" than others. Topics to be discussed include the concepts of quantitative and qualitative materiality, the definition and use of professional skepticism, interviewing skills and many others. Participants will learn foundational audit techniques and learn to apply them in their daily work.

Single Audit: Decoding the Process

(David Rykken, 8 Hours, Wednesday)- Audit Track

This session will go over the latest compliance supplement and will focus on areas that have been issues in the past as well as current high-risk areas. Students will review case studies and look at grants with findings as well as do self-assessments to determine what improvements can be made to current systems. After taking this session you will be able to better prepare for a single audit.

Performance Measurement and Instameasure Toolkit for Auditors

(Drummond Kahn, 8 Hours, Thursday)- Audit Track

Measuring audit results and auditing government performance are critical areas where good auditing can add value to our governments. This session will describe the tools and techniques auditors can use to measure organizational performance and will include a straightforward toolkit to measure the key performance indicators of government programs. Participants will leave the session with real tools they can use immediately to measure and track how governments perform.

Audit Innovation

(Jeanne Yamamura, Ph.D., 4 Hours, Friday Morning)- Audit Track

Technology and innovation are changing the role of the auditor and the performance of audits. Data analytics and visualization, artificial intelligence, workflow automation, and mobile technologies provide breakthroughs in not only how audits are conducted but the type of insights that can be gleaned as a result. Audit innovation is not just for Big Four CPA firms. Learning about these new tools and technologies may jumpstart changes in your audit organization!

Inspector General's Office Update and Audit/Inspection Standards

(Elizabeth Schubert, 4 Hours, Monday Afternoon)- Audit Supervisory Track

This course will introduce participants to the fundamentals of inspection and evaluation work conducted under the Council of Inspectors General on Integrity and Efficiency Quality Standards for Inspections and Evaluations (Blue book). Participants will receive an introduction to Blue Book standards, concepts behind the standards, and understand the differences between the Blue Book and the Generally Accepted Government Auditing standards (Yellow Book). We will also have a discussion on investigative standards and OIG updates.

Advanced Performance Auditing From Risk to Reporting

(Drummond Kahn, 8 Hours, Tuesday)- Audit Supervisory Track

This session will equip participants with a range of tools to enhance performance auditing in their jurisdictions, from audit planning to audit fieldwork to reporting. We’ll cover time-tested techniques to focus audit messages, answer objectives clearly, and prepare high-impact reports. From assessing risk to writing reports, this session will provide tools and techniques in advanced performance auditing.

APIPA Peer Review Results, Audit Policies, and Next Steps

(Drummond Kahn, 4 Hours, Wednesday Afternoon)- Audit Supervisory Track

As APIPA completes its current series of external quality control reviews (“peer reviews”), we can review the strengths and areas for improvement described in peer reviews that apply to offices across the Pacific. We’ll discuss the status of changes in auditing standards, improving audit office policy and procedure manuals, and focusing on audit documentation to speed and aid the peer review process now and in the next series of reviews.

Implementing Audit Results: Inspiring Stakeholders to Act

(Diane Arakaki, 8 Hours, Thursday)- Audit Supervisory Track

What compels stakeholders to implement audit recommendations? How can you inspire your stakeholders to act? Let's review, discuss and improve our understanding of how your performance audit can have a meaningful impact.

Don’t Stop at the Top: Leadership Development for Audit Principals

(Patricia Keehley, Ph.D., 4 Hours, Friday Morning)- Audit Supervisory Track

Audit principals are expected to be outstanding leaders, yet may find it difficult to get reliable and valid feedback about their leadership skills. This session uses the Leadership Effectiveness Inventory (LEI) to give them a 360-degree view of how others perceive and interpret their leadership behaviors. Audit principals and senior leaders invited to participate in this session must assist the Graduate School USA with organizing LEI respondents several weeks in advance of the APIPA conference. Individual results will be shared during the session for personal action plans. Additionally, LEI trends across governments will be used to help plan for developmental opportunities or other training needs.

Introduction to Governmental Accounting

(Jeanne Yamamura, Ph.D., 12 Hours, Monday Afternoon - Tuesday)- Finance Track

This active 1½ day course provides an introduction to the basics of accounting and financial reporting for governmental entities. Participants will gain a working knowledge of fund types and categories and learn how to record routine transactions for governmental activities. Internal controls as they apply to the accounting cycle and good accounting practice will be emphasized throughout the course. The session emphasizes hands-on practice in the accounting cycle process, from recording a transaction to preparing financial statements. Participants will leave the course with a more complete understanding of accounting terminology, the recording process, the role played by reconciliations, and the preparation of financial statements. No advance accounting knowledge is necessary.

GASB Update: The Never-Ending Story, Including GASB 75, OPEB and Déjà Vu

(Frank Crawford, CPA, 8 Hours, Wednesday)- Finance Track

Eight statements, two exposure drafts and several large projects are currently lined up and ready to march into play, including a few that could end up changing some of the most foundational accounting principles in existence, such as revenue and expense recognition. While these statements, exposure drafts and projects have varying effective dates, they are all relatively effective soon or will become principles in the near future. While we take a closer look at the OPEB employer statement, GASB 75, we will cover statements 81, 83-88, and the two exposure drafts in detail. We will also take a closer look at pending decisions about the future of a new reporting model and other projects in this session.

Internal Controls and Program Management: Keys for Successful Outcomes

(David Rykken, 8 Hours, Thursday)- Finance Track

Having strong internal controls and sound program management are keys to increasing effectiveness and efficiency in projects. This session will help your organization define and clarify requirements and expectations regarding internal controls as well as how to successfully manage a program. Participants will do self-assessments of risks to their programs and review how to prevent fraud through case studies and discussions. After taking this course you will be able to improve your oversight and performance for better results.

Adding Value as a Finance Team Member

(Diane Arakaki, 4 Hours, Friday Morning)- Finance Track

Our profession is well-qualified and and often trained to perform the major duties of public budgeting, accounting, finance and auditing. However, many in our field have not received much training in ways to maximize the performance of human capital (team members). This session will explore strategies and techniques that can be used by everyone on a team or in a department.

Federal Grants Administration: How to Tune Up Your System

(David Rykken, 12 Hours, Monday Afternoon - Tuesday)- Advanced Finance & Management Track

The objectives of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards are to ease administrative burden and strengthen oversight of federal funds for better outcomes. Students will learn about the lifecycle of a grant and will examine primary grant documents as well as learn about how to meet the requirements that are necessary to be successful. After taking this session, you will be able to improve the performance of your grants.

Strategic Project Management: What Finance Leaders Need to Know

(Diane Arakaki, 8 Hours, Wednesday)- Advanced Finance & Management Track

Why and how do projects succeed? Project management is an important set of tools and concepts to help ensure that projects can be implemented successfully – from finance and information technology projects to a wide range of other government initiatives. Come and learn key project management concepts, strategies and tools to help make your project successful.

Enterprise Risk Management

(Jeanne Yamamura, Ph.D., 4 Hours, Thursday Morning)- Advanced Finance & Management Track

The Enterprise Risk Management framework was updated in 2017 as ERM – Integrating Strategy with Performance. It seeks to develop a broader understanding of how to identify, assess, and mitigate risks throughout an organization. This course provides an overview of the changes and an introduction to a simple risk assessment process.

Strategic Budget Cutting

(Jeanne Yamamura, Ph.D., 4 Hours, Thursday Afternoon) - Advanced Finance & Management Track

Reducing your budget is never simple or easy, and few agencies or departments have the luxury of large surpluses to carry them. Unfortunately, budget cuts may be necessary, now or in the future. This class looks at budgets from several different viewpoints as an aid to making the hard decisions on which areas to cut.

Measuring and Reporting Program Results

(Drummond Kahn, 4 Hours, Friday Morning)- Advanced Finance & Management Track

Financial managers are often called upon to report the financial results of governments and government programs. In this session, we’ll cover tools to both measure and communicate the outputs and outcomes of our governments’ work. From understanding what busy legislators need to using existing information to the best extent, you’ll see new ways of reporting results and can return to the office with specific tools to best communicate your work to policymakers.