Seminar Objective

Performance information has become an increasingly important focus area in the public sector environment. This course aims to give practical guidance on how internal auditors in national departments, provincial departments, government components listed respectively in Schedule 1, Schedule 2 and Schedule 3 of the Public Service Act (1994), constitutional institutions listed in Schedule 1 and public entities listed in Parts A and C of Schedule 3 of the Public Finance Management Act (PFMA) Act No 1 of1999. can positively influence the usefulness and reliability of performance information throughout the performance information cycle.

This course is designed to address the needs highlighted in South Africa’s National Development Plan – Vision 2030, with specific reference to the three main priorities of the Plan being:

• Improving the quality of education, skills development, and innovation; and• Building the capacity of the state to play a developmental, transformative role.

   

  The National Treasury Capacity Development Strategy (CDS), which is aligned to the NDP 2030, has been designed to address capacity and competency challenges and strives to achieve four key strategic objectives, being to:

• Support the development of an enabling environment;
• Enhance organisational capacity;
• Develop and empower a corps of competent and committed high-performance employees; and
• Create an environment that enables and sustains mutually beneficial stakeholder relationships.

Course Content

Pre-assessment on Performance Information concepts

Upon completion of this course, each participant should be able to demonstrate practically, through advisory and assurance work, how to:

1. Evaluate whether compliance with the relevant legislation, frameworks, and policies has been achieved in the development of the:
   • Strategic Plan (SP)
   • And Annual Performance Plan (APP).
   • Analysis and interpretation of the requirements related to the SP and APP of a public institution.
2. Determine if there is consistency/alignment between the:
   • mandate of the institution;
   • strategic outcomes as indicated in the SP;
   • ·outputs
   • performance indicators (PI’s);
   • APP;
   • quarterly performance reports (QPRs);
   • annual performance reports (APR); and
3. Ensure that controls around the development, maintenance, and reporting of the SP and APP are appropriately designed and effectively implemented.
4. Identify priority areas for audit, through inspection of, amongst others, the:

• budget;

• risk identification process; and
• mandate of the institution.

1. Develop an adequate audit program to address the identified risks.
2. Effectively audit the performance information in terms of:

• Usefulness/”SMART” criteria; and
• Reliability criteria (validity; accuracy and completeness).

This course has a 70% practical content. Delegates across all spheres of government excluding local government are provided with:

• Audit work programs
• Template audit work papers
• Formal case studies based on real examples
• Audit techniques

Relevant GIA Standards:

• Standard 9.1: Understanding Governance, Risk Management and Control Processes
• Standard 9.4: Internal Audit Plan
• Standard 13.3: Engagement Objectives and Scope
• Standard 13.4: Evaluation Criteria
• Standard 13.6: Work Program
• Standard 14.1: Gathering Information for Analysis and Evaluation
• Standard 14.2: Analysis and Potential Engagement Findings
• Standard 14.5: Engagement Conclusions
• Standard 15.1: Final Engagement Communication

Format assessment on actual case study

Post-Assessment to determine knowledge transfer

Who should attend?

This course is aimed at all National Departments, Provincial Departments, government components internal auditors at junior management to senior management levels.

Please be advised of the event terms and conditions.
Delegates are also requested to review the content and the levels of the courses presented before booking, to ensure they are attending the right course.