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The objective of every internal audit engagement is to assess the adequacy and effectiveness of key management controls in the area that’s under review. In order to do that, the auditor has to decide what evidence to review and how much is needed to achieve the audit objectives.  This webinar will discuss the various types of evidence to be reviewed.


Each participant will understand:

  • The key audit standards for evidence
  • The process for assessing audit evidence
  • The four types of evidence
  • The characteristics of audit evidence
  • Examples of each audit type

Audit evidence is information that auditors gather through observing processes, interviewing people, examining records, and researching and benchmarking information. It should provide a factual basis for audit opinions and conclusions relative to the audit objectives. This webinar will help you to understand what to look at and how much to assess to achieve the audit objectives.


  • Audit Supervisors
  • Audit Managers
  • Staff Auditors
  • Government Auditors
  • Compliance Auditors
  • Internal Control Specialists
  • Public Accountants
  • Accounting Analysts
  • Business Analysts
  • Quality Control Specialists

Jonnie Keith has been in auditing for over 50 years. He retired in 2012 as the Assistant General Manager (AGM) of Internal Audit with the Metropolitan Atlanta Rapid Transit Authority (MARTA) in Atlanta, Ga. He served in that capacity for over 10 years and was responsible for administering the overall audit activities. In this position, he was also responsible for the review and approval of all internal audit correspondence including audit reports, executive summaries, internal and external correspondence, etc.

Prior to that, he worked at MARTA as the Operational Audit Manager and Senior Contract Compliance Auditor. He also worked at Norfolk Southern Railway (formerly Southern Railway) as a senior operational auditor and started his career at the Federal Reserve Bank of Atlanta as a bank examiner.

Jonnie Keith received a BA degree in Economics from Clark Atlanta University (formerly Clark College). His certifications include:

  • Certified Internal Auditor (CIA)
  • Certified Fraud Examiner (CFE)
  • Certified Government Auditing Professional (CGAP)
  • Certified Internal Control Auditor (CICA)

He has been a volunteer seminar instructor for the National Office of the Institute of Internal Auditors for several years.

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