Performance auditing is an important building block with which to improve accountable and responsive governance of public resources. As government programs continue to grow in magnitude and complexity, public sector auditing has evolved and extended its scope beyond mere ﬁnancial or compliance audits to the auditing of performance to support policy makers in their oversight role. The growth of Performance Auditing parallels the evolution in public and private sector management which focuses on accountability for results (outputs and outcomes) as opposed to one-dimensional focus on control of input (resources). This course aims at building skills for participants to be able to plan and execute effective performance audit
WHO SHOULD ATTEND?
Internal auditors, external auditors, accountants, investigators, inspectors, managers and officers who provide independent, objective assurance and engage in consulting activities.
HOW PARTICIPANTS WILL BENEFIT
At the end of the course participants will be able to:
• Plan and execute an effective performance audit
• Nature, scope and objectives of performance audit;
• The input – output model and performance audit;
• Economy, efficiency and effectiveness audit;
• The performance audit wheel;
• Performance auditing standards;
• Performance audit processes and step by step auditing guidelines;
• Performance and the accountability paradox;
• Performance audit report writing.