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Drummond Kahn

Drummond Kahn serves on the faculty of the Graduate School USA, training auditors and financial managers in the U.S. and overseas. Since 1990, Mr. Kahn served in federal, state, and local government auditing positions, including Chief of Internal Audit Services for the Oregon Department of Transportation, Director of Audit Services for the City of Portland, State Audit Administrator for the Oregon Audits Division, and in the U.S. Government Accountability Office.

Mr. Kahn is a past national President of the Association of Local Government Auditors. He teaches graduate courses at Portland State University’s Hatfield School of Government and in the University of Oregon’s Master of Accounting program.

In 2014, Mr. Kahn was named one of the 15 Most Influential Professionals in Government Auditing by the Institute of Internal Auditors’ American Center for Government Auditing, in recognition of “professionals who have positively impacted the practice of auditing in the public sector." In 2013, the Association of Government Accountants presented Mr. Kahn the Frank Greathouse Distinguished Leadership Award for "sustained, outstanding leadership in financial management, resulting in notable contributions to the profession."  In 2018, he was recognized with a Lifetime Achievement Award by the Association of Local Government Auditors.

Mr. Kahn holds a master's degree from the University of Oregon and a bachelor's degree from Whitman College.  He is a Certified Internal Auditor, Certified Government Financial Manager, and Certified Government Auditing Professional.  He has served on the Comptroller General’s Advisory Council on Government Auditing Standards since 2009 and has chaired the Council since 2016.

Course Listing

TRACK B

Receive an in-depth review and update on the 2018 and 2024 revision of Government Auditing Standards, plus a brief history on the development of the standards. Discuss the structure of the 2018 and 2024 revisions of the standards and the major changes, focusing on the sections applicable to performance audits. Discuss the purpose and requirements of individual standards, with emphasis on the recent changes. The session will conclude with options for presenting audit results under the newest revisions of the Yellow Book.

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TRACK A

If you have been assigned to only portions of a performance audit and need an overall perspective of the process, this course is for you. Improve your knowledge and skills related to all phases of the performance audit and the evaluation of results. By working a case study throughout the course, experience a complete audit, including preparing an audit justification, planning and conducting a survey, planning the audit and preparing a report. 

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TRACK A

A key challenge in reporting the results of performance audits is to formulate the report message from the audit data. An additional challenge is to then compile and sequence the audit facts to support that message. Using alternative methods, gain hands-on practice in marshaling the evidence from your audit into findings that answer the audit objectives and present the details in an understanding and convincing manner.

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