WHILE MANY FEDERAL DEPARTMENTS AND AGENCIES HAVE DEVELOPED TRAINING GUIDELINES FOR THEIR AUDITORS TO MEET THEIR PARTICULAR NEEDS, THE NEED FOR A GENERAL TRAINING GUIDELINE HAS BECOME EVIDENT IN RECENT YEARS BECAUSE OF THE ESTABLISHMENT OF THE INTERAGENCY AUDITOR TRAINING PROGRAM, THE INCREASED USE OF MORE COMPLEX MANAGEMENT CONCEPTS, AND THE EXTENSIVE USE OF COMPUTERIZED INFORMATION SYSTEMS. THE GENERAL TRAINING PROFILE PROVIDED HERE IS INTENDED TO BE SUFFICIENTLY BROAD AND FLEXIBLE TO ALLOW EACH GOVERNMENTAL AUDIT ORGANIZATION TO USE IT AS A GUIDE FOR DEVELOPING A PROFILE TO MEET ITS OWN SPECIFIC NEEDS. COURSE TITLES, OBJECTIVES, SUGGESTED SOURCE, AND TYPES OF ATTENDEES ARE PROVIDED FOR THREE GENERAL CATEGORIES OF TRAINING: BASIC, INTERMEDIATE, AND ADVANCED AND EXECUTIVE. THE BASIC PHASE OF TRAINING IS PRESENTED IN SEVERAL GROUPINGS AND BY INDIVIDUAL SEGMENTS FOR EASE OF DEVELOPMENT AND ADAPTATION TO AUDIT ORGANIZATIONS WITH DIFFERING MISSIONS. ALL BEGINNING AUDITORS SHOULD RECEIVE BASIC TRAINING, PREFERABLY DURING THE FIRST 6 MONTHS OF EMPLOYMENT. THE INTERMEDIATE PHASE OF TRAINING WOULD GENERALLY BE PROVIDED FOR AUDITORS WITH MORE THAN 1 YEAR AND LESS THAN 6 YEARS OF AUDITING EXPERIENCE. THIS PHASE OF TRAINING DEVELOPS THE ABILITY AND SKILLS NECESSARY FOR PERFORMING VARIOUS TYPES OF AUDITS. ADVANCED AUDITOR TRAINING SHOULD GENERALLY BE PROVIDED TO DEVELOP INDEPTH KNOWLEDGE AND SKILLS IN SPECIFIC AREAS AND TO PROVIDE SENIOR AUDITOR AND EXECUTIVE LEVEL TRAINING. (RCB)