Performance Based Auditing in the Public Sector - Available as an On-site Seminar Only

• Review your organization's Statements of Management Purpose.
• Review control frameworks.
• Identify and evaluate performance measures.
• Assess the risks to achievement of objectives.
• Learn effectiveness factors for assessing programs.
• Practice these concepts through case studies and activities that exemplify government auditing.

• New or experienced public sector auditors who seek to go beyond evaluating compliance to assessing the performance of a program or activity.

Prerequisites: None
Advanced Preparation: None
Delivery Method: Group-Live

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Auditing in the public sector means more than simply determining if controls are in place and regulations are being followed. Public sector auditing, in many cases, means you will be dealing with varied constituents and often working in a more public forum.

For government and public sector auditors facing these unique challenges, this seminar will provide new insight that includes assessing whether or not control frameworks are working to further an organization’s goals and achievements. By learning to review an organization or department’s objectives and assess the risk to achieving them, public sector auditors in this program will be able to effectively evaluate the organization and ensure that it is working toward or maintaining a high level of performance.

Definition of Performance Auditing

• The concepts and benefits of performance auditing
• Performance auditing standards - GAO and The IIA
• Introduction to performance measures

Management Issues, Concerns, and Functions

• Management functions and how they address issues and concerns
• Working in a constructive partnership

Control Frameworks

• COSO
• CoCo

Risk-based Approach to Performance Auditing

• The organizational objectives and associated performance measures
• Identification of risks that could prevent the organization from meeting its objectives
• Objective and risk identification frameworks
• The Risk and Control Matrix
• Case study

Value-for-money Approach to Performance Auditing

• Looking at effectiveness, efficiency, and economy
• The 12 Attributes of effectiveness
• Case study

Performance Measures

• What to consider when auditing performance measures
• A sample audit program of performance measures