Module 1: Introduction to Performance Auditing & Public Accountability

Explains the purpose of performance audits, their role in improving governance, and the difference between financial, compliance, and performance audits. Introduces key accountability and transparency concepts.

Module 2: Performance Audit Standards, Principles & Methodologies

Covers INTOSAI standards (ISSAIs), audit principles, methodologies, audit criteria, and the conceptual basis for assessing economy, efficiency, and effectiveness (3Es).

Module 3: Audit Planning, Problem Analysis & Risk Assessment

Focuses on selecting audit topics, conducting preliminary studies, developing audit objectives, risk assessment techniques, and creating structured audit plans.

Module 4: Evidence Gathering, Data Collection & Fieldwork Techniques

Covers interviews, surveys, document reviews, observations, data validation, and evidence sufficiency. Provides practical tools for conducting fieldwork and collecting reliable data.

Module 5: Performance Analysis, Findings Development & Evaluation Tools

Explores root-cause analysis, benchmarking, logic models, impact evaluation, trend analysis, and techniques for developing strong, evidence-based audit findings.

Module 6: Writing Performance Audit Reports & Communicating Results

Teaches how to structure audit reports, present findings clearly, develop conclusions and recommendations, and communicate results to stakeholders effectively.

Module 7: Follow-Up, Monitoring & Implementation of Audit Recommendations

Examines how institutions track implementation, use dashboards, and evaluate the effectiveness of corrective actions to ensure continuous improvement.

Module 8: Case Studies in Performance Auditing & Best Practices

Provides real-world examples from supreme audit institutions and internal audit teams, highlighting successful audits, common challenges, and lessons for practitioners.

• Fundamentals of performance auditing and the 3Es

• International audit standards (ISSAIs) and methodologies

• Planning and conducting performance audit engagements

• Collecting reliable evidence and analysing performance data

• Developing audit findings, conclusions, and recommendations

• Writing clear and compelling audit reports

• Monitoring and evaluating implementation of audit actions

• Applying best practices from global auditing institutions

• Internal and external auditors

• Public-sector audit officers and compliance staff

• Monitoring and evaluation professionals

• Staff of supreme audit institutions (SAIs)

• Programme managers and public finance officers

• Students pursuing auditing, governance, or public administration

• Professionals transitioning into performance auditing roles