The audit objective is to determine whether the SAO is meeting its obligations under the Generally Accepted Government Auditing Standards $($GAGAS$)$ to ensure that:

Each auditor completes, every two years, $80$ hours of continuing professional education $($CPE$)$ that enhances the auditor's proficiency in performing audits.

At least $24$ of those $80$ hours relate directlv to governmental auditing.

The SAO's two$-$year training cycle coincides with the Texas budget cycle biennium, which begins on September $1$ of every odd$-$numbered calendar year. The scope of this audit is September $1,2021,$ through August $31,2023.$

vuring the pianning stage or the auar, the team Iearnea that the sav empioys a popuiation or $1205$ arditer auditors. The proiect manager directed auditors to select a sample of $20$ employees from this group of $100$