Los Angeles Police Department

24 Hour – Basic Law Enforcement Auditor Course

(Auditor Course, Basic)
POST Control Number 1850-22711

Expanded Course Outline

Instructional Goal: To provide the student with the knowledge and training to perform internal
auditing within their law enforcement agency.

Performance Objectives: Given instruction using lecture, PowerPoint, group discussion,

learning activities and testing, the students will learn:

 How to develop an approach to auditing.

 The proper audit format.
 How to interpret audit findings.
 How to make the appropriate recommendations.

I. WELCOME & ORIENTATION (1 Hour 0700-0800 DAY-1)

A. Welcome and Introduction
1. Pledge of Allegiance
2. Course Coordinator Introductions
3. Course Certification and ICI Elective Course
4. ICEBREAKER: Student Introductions
B. Orientation
1. Purpose
2. Core Values
3. Curriculum
4. Schedule
C. Logistics
1. Promptness
2. Critiques
3. Attendance
4. Facilities
5. Parking
6. Attire
7. Phone Availability
8. Tape Recording Instructors
9. What is needed to pass this course?
10. Grading Scale
11. Certificate of Training
12. College Credit
D. Conclusion
II. THE HISTORY & PURPOSE OF LAW ENFORCEMENT PERFORMANCE AUDITING &
AUDITING STANDARDS (1 Hour 0800-0900)
A. Introduction
1. Instructor
B. VIDEO: Rampart Scandal
C. LECTURETTE: Discussion of scandals in law enforcement nationwide
D. Audit and Law Enforcement Audit History
1. Briefly discuss audit history
2. Discuss LAPDs history in beginning law enforcement auditing

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PTE Reviewed, 12/7/19

 Los Angeles Police Department
24 Hour – Basic Law Enforcement Auditor Course
(Auditor Course, Basic)
POST Control Number 1850-22711

3. Discuss recent/current news events.

E. Why do we audit in policing?
1. Things that get audited get done.
2. Determining best practices.
3. Measure of Systemic Performance
4. Increases public accountability.
5. Provides mechanism for self-assessment.
6. Assists management in improving organization.
7. Risk Management
8. Consulting
F. How do we audit?
1. LECTURETTE: What are the auditing standards?
2. LEARNING ACTIVITY: Practical Use of the Government Auditing Standards for
Performance
3. LECTURETTE: Discuss chapters 1-3 and 6-7.
G. Professionalism
1. Associations
2. The significance of certification
H. Conclusion
III. RISK ASSESSMENT & AUDIT PLANNING (3 Hours 0900-1200)
A. Introduction
1. Introduction of instructors
2. Instructors’ experience
3. Explain the lesson instructional goal and performance objectives.
B. Why do we Audit?
C. Risk assessment and internal auditing
1. Definition of Internal Auditing
D. LEARNING ACTIVITY: Planning a Department-wide Arrest, Booking and Charge Audit.
E. Discuss overview of audit planning
F. Topics to consider when planning:
1. Setting objectives.
2. Discussing the scope and methodology.
3. Considering internal controls.
4. Identifying audit criteria and previous audits.
5. Assigning staff and other resources.
6. Communicating with management and others.
7. Preparation of the audit plan.
G. Research
1. Get educated about the audit topic.
2. Identify audit criteria and review previous audits.
3. Prepare the specific objectives for the audit.
4. Review the prior findings to assess the risk.
5. Be sure to focus on prior recommendations.
H. Risk
1. Definition of Risk
2. Risk Assessment:
I. LEARNING ACTIVITY: What Are Your Risks?
J. Risk Management

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 Los Angeles Police Department
24 Hour – Basic Law Enforcement Auditor Course
(Auditor Course, Basic)
POST Control Number 1850-22711

1. Types of Risk
2. Consequences (Impact)
3. Likelihood
4. Measures of Risk
5. Assessment of Risk
K. LEARNING ACTIVITY: Assessing Risk
L. Things to keep in mind when assessing risk.
1. Controls
2. Auditor’s role
M. Audits
1. Audit Gathering
2. Types of audits:
3. Planning
N. LEARNING ACTIVITY: Staff Selection for Audit Teams
O. Discussion of staff selection for audit teams. (5 min)
1. The ISPPIA (Red Book” standards and advisories) advises that “internal auditors
should possess the knowledge, skills, and other competencies needed to perform
their individual responsibilities. The internal audit activity collectively should possess
or obtain the knowledge, skills, and other competencies needed to perform its
responsibilities (1210-1).”
2. Auditors should be skilled in dealing with people and in communicating effectively,
allowing the maintenance of satisfactory relationships with engagement clients.
3. Auditors should be skilled in oral and written communications so that they can clearly
and effectively convey such matters as engagement objectives, evaluations,
conclusions and recommendations.
4. Suitable criteria of education and experience for filling internal audit positions should
be established, giving due consideration to scope of work and level of responsibility.
Reasonable assurance should be obtained as to each prospective auditor’s
qualifications and proficiency.
5. The audit staff should collectively possess the knowledge and skills essential to the
practice of the profession within the organization. An annual analysis of an audit
department’s knowledge and skill sets should be performed to help identify areas of
opportunity that can be addressed by continuing education, recruiting or co-sourcing.
6. Assistance from experts outside the internal audit activity should be obtained to
support or complement areas where the activity is not fully proficient.
P. LEARNING ACTIVITY: Selecting an Audit Team
Q. Audit Planning/Risk Assessment
R. Show the video clip “Entrapment.”
1. The purpose of the video clip is to illustrate the importance of planning before
beginning work on an audit engagement by realizing the costs, identifying the risk,
and understand the benefits of planning.
S. Conclusion
1. The instructor will renew module content.
2. The instructor will answer any student questions.
LUNCH (1 Hour 1200-1300)
IV. AUDIT WORK PLANS (3 Hours 1300-1600)
A. Introduction
1. Instructor

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 Los Angeles Police Department
24 Hour – Basic Law Enforcement Auditor Course
(Auditor Course, Basic)
POST Control Number 1850-22711

B. ICE BREAKER: “Phone Game Memory Activity”

C. Audit Work Plans
1. Definition
2. LEARNING ACTIVITY: Audit Work Plans Pros and Cons
3. Audit Work Plans should vary
4. The Components of an audit work plan (AWP)
5. Video Clip – Dramatic footage showcasing law enforcement activities, which may be
subject to audit.
6. Audit Work Plan Documents – Handouts:
7. Objectives and Methodology
8. Benefits of Clear Objectives
9. Objectives Summary
10. Audit Objective Examples:
D. LEARNING ACTIVITY: Writing Clear Objectives
E. Conclusion:
V. POPULATION & SAMPLING (2 Hours 0700-0900 DAY-2)
A. Introduction
1. Introduction of instructors
2. Instructors’ experience
B. Key Learning Points
1. Identify a population
C. Identify three areas of risk in selecting a population.
1. The recentness and relevancy of the time period selected for the population.
2. The inclusion of all items in the population.
3. Changes to items in the population during the normal review process.
D. LEARNING ACTIVITY: Arrest Report Audit
E. Definition of Sampling
1. Sampling
F. Identify and discuss the Pros and Cons of sampling
1. Considerations in determining sample size:
G. Types of Sampling
H. LEARNING ACTIVITY: Random Sampling Using Cards
I. Random Sampling defined
1. Random Sampling: Every item has an equal chance of being selected. It is also
known as statistical or probability sampling. Random sampling is the preferred
technique. Since every item in the population is equally likely to be in the sample,
random sampling insures the units sampled are more likely to represent the entire
population. Note that most of the statistical rules about sampling presume the use of
random samples.
2. Replacement Sampling: Replacing a selected item when it does not meet the criteria
of the selected population.
3. Judgment Samples: There may be times wherein the audit calls for a very specific
focus on items.
J. The Excel Sample Size Calculator
1. The instructor will introduce the class to the sample size formula.
K. LEARNING ACTIVITY: Stratified Sampling
L. Randomizer

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 Los Angeles Police Department
24 Hour – Basic Law Enforcement Auditor Course
(Auditor Course, Basic)
POST Control Number 1850-22711

1. The instructor will demonstrate how to randomly select numbers using a randomizer
program.
M. Compiling Sample Arrest Reports
N. LEARNING ACTIVITY: Determining Population of Arrest Reports
O. LEARNING ACTIVITY: Stratifying Sample of Arrest Reports
P. Conclusion
1. The instructor will review module content.
2. The instructor will answer students’ questions.
VI. INTERVIEWS (1 Hour 0900-1000)
A. Introduction
1. Introduction of instructors
2. Instructors’ experience
B. MODULE INTRODUCTION
C. Learning interview and interrogation techniques
1. Television programs
2. School
3. Public safety academies
4. Public safety in-service training
5. Seminars or conferences
D. Differences Between an Interview and an Interrogation
1. Interrogation
2. Interview
3. Listen during audit interviews
E. AUDIT INTERVIEWS
F. Preparation
1. Before any interview, the interviewer must have a plan.
G. LEARNING ACTIVITY: Interview Considerations
H. Types of Audit Interviews
1. Entrance Interview
2. Field Work Interview
3. Exit Interview
I. Closing
1. The instructor will present closing comments
J. Questions
1. The instructor will answer the students' questions.
VII. FIELD WORK (2 Hours 1000-1200)
A. Introduction
1. Instructor
2. Video Clip “Dodge Ball”
B. Learning Activity: Document Collection Exercise
C. The Field Work Process
1. Basic steps to field work:
D. Identification of the Audit Documents
1. During the planning process, the objectives are reviewed to determine the necessary
documents for the audit.
2. The project manager (the lead auditor) will coordinate the document collection
process.
3. Determine who has been appointed the contact person.

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 Los Angeles Police Department
24 Hour – Basic Law Enforcement Auditor Course
(Auditor Course, Basic)
POST Control Number 1850-22711

E. Locating the Audit Documents.

1. Where are the documents kept?

F. Obtaining the Audit Documents.

1. Class Discussion: Video Clip “Erin Brokovich.”
2. Obtaining the audit documents
G. Care of the Audit Documents
1. Ensure that all necessary documents have been collected.
2. Depending on the volume of the documents consider the following:
3. Develop a method to document what has been obtained and what may be
outstanding.
H. Indexing the Audit Documents
1. Indexing is a process used to identify the following:
I. Referencing Work Papers
1. Develop a referencing system that easily identifies each audit finding
2. Ensure that your system of referencing establishes a clear and concise audit trail.
3. The Audit Trail.
4. Discussing the Audit Trail
J. Learning Activity: Document Organization Exercise
K. Conclusion
1. The instructor will review module content.
LUNCH (1 Hour 1200-1300)
VIII. CAPTURING FIELD WORK DATA & ANALYSIS OF FIELD WORK
(3 Hours 1300-1600)
A. Introduction
1. Instructor
B. LEARNING ACTIVITY: Matrix Development
C. Common ways to Capture Data
1. No Method – Will not meet the audit documentation requirement.
2. Basic Spreadsheet – Simply or minimal tests
3. Written Memos – Interviews/Observations
4. Pictures - Observations
5. Manipulated Data Files – Excel or Access
6. Survey Instruments – Questionnaires/Interviews
7. Audit Matrix – Complicated or Extensive Tests
D. Expanded discussion of benefits and drawbacks of using of an audit matrix
1. Benefits
2. Drawbacks
E. Main Components of an Audit Matrix
1. Basic Tracking Information
2. Questions
3. Answers
4. Crib Sheet
5. Comments
F. Pilot testing
1. Benefits
2. Drawbacks
G. LEARNING ACTIVITY: Development of Matrix Questions

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 Los Angeles Police Department
24 Hour – Basic Law Enforcement Auditor Course
(Auditor Course, Basic)
POST Control Number 1850-22711

H. LEARNING ACTIVITY: Using an Audit Matrix to Evaluate Arrest Reports

I. LEARNING ACTIVITY: Yellow Book Referencing elements of a finding (Criteria,
Condition, Cause, Effect, and Recommendation)
J. Elements of a finding
1. Criteria
2. Condition
3. Cause
4. Effect
5. Recommendations
K. Test of Evidence
1. Tests of audit evidence include: Sufficiency and Appropriateness
2. Evidence should be sufficient to measure the quantity of evidence used for
addressing the audit objectives and supporting findings and conclusions
L. Conclusion
1. The instructor will review module content
IX. REPORT WRITING (2 Hours 0700-0900 DAY-3)
A. Introduction
1. The course coordinator will introduce the instructor to the class.
2. The instructor will explain the lesson instructional goals and performance objectives.
B. Report Segmentation
1. Executive Summary
C. LEARNING ACTIVITY: Audit Report Format
D. Audit Report Format
1. Purpose
2. Background/Prior Audits (Optional)
3. Methodology
4. Findings
5. Recommendations/Actions Taken
6. Addenda (if necessary)
E. Things to Remember.
1. Stay Focused
2. Answer the Question(s)
3. ACCC Reporting
4. Know your audience!
F. Report Writing Guidelines
1. Table of Contents
2. Flexibility and Structure
3. Final Thoughts
G. Conclusion
1. The instructor will answer the students’ question.
X. CONTROLLED HANDOUT & COURSE REVIEW (3 HOURS 0900-1200)
A. Introduction
1. The course coordinator will introduce the instructors to the class
B. CLASSROOM DISCUSSION: Course Review
1. The instructor will explain the activity to the class.
2. The instructor will select students to read questions from the Controlled Notes Hand
out and respond with an answer.

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 Los Angeles Police Department
24 Hour – Basic Law Enforcement Auditor Course
(Auditor Course, Basic)
POST Control Number 1850-22711

3. The instructor shall be brief the answers contained in the Controlled Notes Handout
with the class.
C. Conclusion
1. The instructor will answer the students’ questions.
LUNCH (1 Hour 1200-1300)
XI. FINAL EXAMINATION AND CRITIQUE (3 HOURS 1300-1600)
A. Introduction
1. The instructor will explain the testing process to the class.
B. TEST: True/False and Multiple-Choice Written Final Examination
C. Answer sheet
1. The student will fill out the answer sheet as instructed by the course coordinator.
D. Time
1. The student will have two hours and 50 minutes to complete the examination.
E. Conclusion
1. Reinforced key learning points.
2. Answer the students’ questions.

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