Performance Audit 3-Module Course

WHAT

… is a course comprising workshops, an online course, and practical assignments

Courses are announced via formal letters to the SAIs inviting the nomination of participants.

WHO

… SAI performance auditors, new SAI employees expected to be conducting performance audits, and other SAI auditors planning to conduct performance audits

HOW

… that provides participants with sufficient knowledge and skills to carry out a performance audit

WHY?

… to ensure a high-quality pre-study memo and work plan, a high-quality audit report with clear value to citizens, and an audit that is carried out according to the work plan and ISSAIs

Link to ICBF

… Assists a SAI to improve the levels of all the questions within Domain 4: Audit standards and methodology

Adopting a risk-based audit methodology in the management of all its audits (Question 110)
Ensuring training programmes of all audit types are based on the SAI’s audit manuals (FAM, CAM, and PAM) (Question 116)
Ensuring quality assurance system for all types of audits clearly defines the roles and responsibilities of all team members, team leaders, audit managers, and engagement partners – as well as engagement quality control reviewers, where applicable (Question 124)
Ensuring quality assurance measures for all audit types clearly specifies the requirements for planning of types of reviews – including nature, scope, and frequency (Question 125)
Establishing a system to ensure that, at the audit engagement level, its auditors [and any contractors] comply with the following ethical requirements: integrity, independence and objectivity, competence, professional behaviour, confidentiality, and transparency (Question 138)
Ensuring individual (financial, compliance and performance) audit opinions or conclusions and assurance for each ministry, department and agency audited (Question 141)
Ensuring support for the preparations of deliberations of audit findings and outcomes (financial, compliance and performance reports) in parliamentary committees, and participates at a management level in meetings, as agreed with PAC or other relevant parliamentary standing committees from time to time (Question 143)

Performance Audit 3-Module Course

WHAT

WHO

HOW

WHY?

Link to ICBF

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