Performance auditing of an entity is different from other types of audits, such as financial and compliance audits. This course will cover the definition and purpose and value of performance audits in the public sector. The main driver for this course is AGSA’s comments that the Audit function must expand its role with regard to auditing of performance information.
We will discuss the Performance Information Lifecycle to ensure understanding of compliance with relevant legislature, frameworks and policies; to determine consistence between the various accountability documents, the alignment of strategic and operational plans to the National Development Priorities and how, what and when the Internal Audit function should provide Consulting and Assurance services. The training will focus on the reliability and usefulness of performance information to ensure that the entity’s objectives are attainable.
An entity case study will be used throughout the training and delegates will undertake practical exercises to ensure the theory is understood.
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