Course Description

This suggested training course provides finance professionals and volunteers an intermediate-level introduction to topics related to governmental financial reporting in Utah.

Office of the State Auditor

The Office of the State Auditor provides Utah taxpayers and government officials with an independent assessment of financial operation, statutory compliance, and performance management for state and local government.Specific activities of the Office include performing financial audits, conducting Federal funds compliance audits, providing local government oversight, conducting agency and program performance audits, performing fraud and compliance audits, and operating the State Auditor Hotline for citizens to report suspected financial issues or improprieties. These capabilities strengthen Utah State Government and help taxpayers have confidence in the integrity of Utah’s government agencies.The State Auditor is a Constitutional Officer of the State of Utah, elected directly by the state’s citizens every four years. The role of the State Auditor is authorized in Article VII, Section 15 of the Utah Constitution. For more information, see

Course curriculum

  • 1


    • Disclaimer

  • 2

    Introduction to Budgeting

    • Introduction to Budgeting Video

    • Introduction to Budgeting Evaluation

  • 3

    Introduction to GRAMA

    • GRAMA Video

    • GRAMA Evaluation

  • 4

    Introduction to Ethics & Nepotism Laws

    • Ethics and Nepotism Laws Video

    • Ethics and Nepotism Evaluation

  • 5

    Separation of Duties: Clerk & Treasurer

    • Separation of Duties: Clerk & Treasurer Video

    • Separation of Duties Evaluation

  • 6

    Financial Reporting Roles

    • Financial Reporting Roles Video

    • Financial Reporting Roles Evaluation

  • 7

    The Fraud Triangle

    • Introduction to the Fraud Triangle Video

    • Fraud Triangle Evaluation

  • 8

    Fraud Risk Assessment

    • Fraud Risk Assessment Overview Video

    • Fraud Risk Assessment Overview Evaluation

  • 9

    Hiring an Independent Auditor

    • Hiring an Independent Auditor Video

    • Hiring an Independent Auditor Evaluation

  • 10


    • Feedback Survey

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