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.

Drummond Kahn: APIPA 2019 Course Listing

21 - Accountability and Transparency in the Pacific: Successes in our Islands --

Plenary Session 4 CPE Hours Hours Friday, 8/30

APIPA members are conducting and releasing excellent audits and financial reports. This session will highlight efforts and achievements across the region, featuring presentations from several APIPA member offices on their recent reports and results. These reports range from audits that innovate in their process and outcomes to audit reports making a difference in the communities we serve.

5 - Contract and Procurement Fraud Auditing --

Audit Track 8 CPE Hours Hours Thursday, 8/29

The possibility of fraud in government procurement presents a constant risk. Learn to recognize the indicators of procurement fraud in different government contracts and to develop audit strategies to identify and quantify the extent of fraud in specific government contracting programs. Using actual examples from past procurement fraud cases, learn about traditional fraud schemes involving false statements, false claims, product substitution, accounting frauds and minority/woman/small business front operations. Focus on identifying the indicators of fraud, as well as criminal, civil, administrative and contractual actions in response to fraud.

8 - Performance Auditing: Findings, Evidence, and Reporting --

Audit Supervisory Track 8 CPE Hours Hours Tuesday, 8/27

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, considering the elements of a finding, the types and tests of evidence, and strategies to improve audit 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.

9 - APIPA Principals Meeting --

Audit Supervisory Track 8 CPE Hours Hours Wednesday, 8/28

APIPA Peer Review and Yellow Book Update (Includes APIPA Principals Meeting). 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. For audits beginning on or after July 1, 2019, the 2018 revision of Government Auditing Standards will apply. 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.