| LO D-1 | Define internal auditing; describe internal audit institutions (e.g., the IIA); describe how internal auditors interact with independent auditors; explain internal auditors' independence problems; and list features of internal audit reports. |
| LO D-2 | Define governmental auditing; describe governmental audit institutions (e.g., the GAO); describe how governmental auditors interact with independent auditors; explain governmental auditors' independence problems; and list features of governmental audit reports. |
| LO D-3 | Explain the function of standards and measurements in economy, efficiency, and program results audits. |
| LO D-4 | Describe the Single Audit Act of 1984 in relation to audits of governmental fund recipients. |
| LO D-5 | Define fraud examination and describe various engagements performed by fraud examiners. |
| LO D-6 | Describe the elements necessary for a successful fraud examination and explain the differences in the way fraud examiners and external auditors handle evidence. |
| LO D-7 | Describe the ways CPAs can assist in prosecuting fraud perpetrators. |
