Topic outline

  • General

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    Global learning objectives
    At the end of this training, learners should be able to:
    -Identify the principles of a performance audit;
    -Distinguish a performance audit from other audits (financial and compliance audits, internal audits), other products from the Court (e.g. reviews, opinions), as well as from similar products outside the audit world (e.g. evaluations);
    -Identify and know the key principles for the different stages of the performance audit, based primarily on international standards and be able to relate those to the Court’s standards;
    -Identify  tools to conduct each stage of a performance audit and be able to select them appropriately.
     
    Section-related learning objectives


    GENERAL INTRODUCTION:
    - Identify what is a Performance Audit, and the differences between PA and other audit products;
    - The Performance Audit Approach;
    - The 3 Es (economy, efficiency, effectiveness);
     
    SELECTING AND DEFINING A PERFORMANCE AUDIT:
    - Identify what steps are involved in identifying an audit area, understanding it and defining precise audit questions to be answered with the audit;
    - Strategic considerations for selecting an audit task;
    - Preliminary work & understanding the audit area;
    - Tools for understanding the audit area (Programme Logic Model, Risk Assessment, Issue Analysis);
     
    DESIGNING A PERFORMANCE AUDIT:
    - Identify what steps are involved in designing the audit by defining the necessary audit evidence, identifying possible audit tools for its collection and analysis and preparing an audit planning document;
    - Answering the audit questions through evidence (The Evidence Collection Plan);
    - An overview of audit tools;
    - The final audit planning document and the quality review of the audit design process.
     
    CONDUCTING A PERFORMANCE AUDIT:
    - Identify what steps are involved when conducting the audit and what they consist of;
    - Collecting and analysing data;
    - Establishing the audit evidence;
    - Audit management and quality control.

    REPORTING AND FOLLOW-UP ON A PERFORMANCE AUDIT:
    - Identify what steps and methods are involved in reporting, and what they consist of;
    - The conclusions and recommendations of the audit;
    - Structuring and publishing the report;
    - Follow-up on a performance audit;