Performance Auditing

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