Public Sector Auditing Training Course: Strengthening Accountability and Governance

Introduction

Public sector auditing is a cornerstone of good governance, transparency, and accountability. With governments under increasing pressure to ensure proper use of public resources, effective auditing systems are critical in detecting fraud, preventing mismanagement, and promoting efficiency. This training course equips participants with practical skills and knowledge in public sector auditing to strengthen financial oversight, improve performance, and enhance trust in government institutions.

The course provides participants with tools to conduct compliance, financial, and performance audits in line with international standards. Through case studies, interactive exercises, and real-world examples, participants will learn how to identify risks, evaluate internal controls, and provide actionable recommendations for better governance. It emphasizes integrity, ethical auditing, and the integration of technology to improve audit effectiveness.

Duration: 10 Days

Target Audience:

  • Public sector auditors and audit managers
  • Internal and external auditors in government institutions
  • Financial controllers and accountants
  • Officers from audit institutions and inspectorates
  • Compliance and risk management officers
  • Policy makers in public financial management
  • Anti-corruption and integrity officers
  • Development partners supporting audit reforms

Course Objectives:

  • Understand principles and objectives of public sector auditing
  • Apply international audit standards to government institutions
  • Strengthen internal audit systems for better financial control
  • Conduct financial, compliance, and performance audits
  • Develop risk-based audit plans and frameworks
  • Promote transparency and accountability through auditing
  • Address challenges of fraud and corruption in the public sector
  • Use digital tools and data analytics in auditing processes
  • Benchmark practices against international best standards
  • Provide effective recommendations to strengthen governance

Course Modules

Module 1: Introduction to Public Sector Auditing

  • Purpose and scope of auditing in government
  • Role of audits in governance and accountability
  • Types of public sector audits
  • Audit institutions and their mandates
  • Challenges facing public sector auditors

Module 2: International Standards of Supreme Audit Institutions (ISSAI)

  • Overview of ISSAI framework
  • Compliance with international auditing standards
  • Adapting ISSAI to national contexts
  • Ethical principles in auditing
  • Benefits of global alignment

Module 3: Internal Audit in the Public Sector

  • Objectives of internal auditing
  • Roles of internal auditors in governance
  • Strengthening internal controls
  • Reporting structures for internal audits
  • Case studies in internal audit success

Module 4: Financial Auditing

  • Principles of financial audits
  • Evaluating government financial statements
  • Audit of revenues and expenditures
  • Detecting misstatements and irregularities
  • Ensuring accountability in resource use

Module 5: Compliance Auditing

  • Understanding compliance audits
  • Evaluating legal and regulatory adherence
  • Role of compliance in accountability
  • Audit methodologies for compliance
  • Examples of compliance audit findings

Module 6: Performance Auditing

  • Objectives of performance audits
  • Assessing efficiency, effectiveness, and economy
  • Methodologies in performance auditing
  • Linking performance audits to policy outcomes
  • International case studies

Module 7: Risk-Based Auditing

  • Introduction to risk-based audit approaches
  • Identifying audit risks in public institutions
  • Developing risk assessment frameworks
  • Prioritizing audit resources
  • Benefits of risk-based audits

Module 8: Audit Planning and Execution

  • Stages of the audit process
  • Developing effective audit plans
  • Fieldwork and data collection methods
  • Managing audit teams
  • Reporting audit findings

Module 9: Audit Reporting and Communication

  • Structure of audit reports
  • Writing clear and actionable recommendations
  • Communicating findings to stakeholders
  • Ensuring follow-up on audit results
  • Public disclosure of audit outcomes

Module 10: Fraud Detection and Forensic Auditing

  • Identifying fraud risks in the public sector
  • Investigative techniques for auditors
  • Role of forensic auditing
  • Collaboration with anti-corruption agencies
  • Case examples of fraud detection

Module 11: Use of Technology in Auditing

  • Digital tools for auditing
  • Data analytics in audit processes
  • Role of e-auditing systems
  • Enhancing transparency with technology
  • Cybersecurity risks in digital audits

Module 12: Audit of Public Procurement and Contracts

  • Procurement audit objectives
  • Reviewing tendering and contract processes
  • Detecting irregularities in procurement
  • Risk assessment in procurement audits
  • Best practices in procurement oversight

Module 13: Environmental and Social Auditing

  • Role of audits in sustainable development
  • Environmental compliance audits
  • Social responsibility audits
  • Linking audits to SDGs
  • Case studies in environmental auditing

Module 14: International Best Practices in Public Sector Auditing

  • Audit models from developed economies
  • Role of oversight and parliamentary committees
  • Lessons from audit reform initiatives
  • Peer reviews and capacity building
  • Applying global lessons to national systems

CERTIFICATION

  • Upon successful completion of this training, participants will be issued with Macskills Training and Development Institute Certificate

TRAINING VENUE

  • Training will be held at Macskills Training Centre. We also tailor make the training upon request at different locations across the world.

AIRPORT PICK UP AND ACCOMMODATION

  • Airport Pick Up is provided by the institute. Accommodation is arranged upon request

TERMS OF PAYMENT

Payment should be made to Macskills Development Institute bank account before the start of the training and receipts sent to info@macskillsdevelopment.com

For More Details call: +254-114-087-180

 

 

Public Sector Auditing Training Course: Strengthening Accountability And Governance in Cuba
Dates Fees Location Action