Public Sector Auditing: Ensuring Accountability And Value In Government

Introduction:

Government agencies and programs manage public funds and deliver essential services, making robust auditing crucial for accountability and transparency. This comprehensive training course on Public Sector Auditing equips participants with the specialized knowledge and skills to effectively audit government entities at all levels. Participants will learn how to assess financial management, program effectiveness, compliance with regulations, and value for money, enabling them to provide valuable insights and recommendations to improve public sector governance and service delivery. This course bridges the gap between general audit practices and the unique context of the public sector, empowering participants to become valuable assets in promoting responsible and efficient government.

Target Audience:

This course is designed for professionals involved in auditing government agencies and programs, including:

• Government Auditors (internal and external)
• Legislative Auditors
• Performance Auditors
• Compliance Auditors
• Program Evaluators
• Anyone working in or with government entities needing an audit perspective

Course Objectives:

Upon completion of this Public Sector Auditing training course, participants will be able to:

• Understand the unique characteristics and challenges of public sector auditing.
• Apply relevant auditing standards and methodologies (e.g., INTOSAI, GAO).
• Assess financial management and accountability in government.
• Evaluate the effectiveness and efficiency of government programs.
• Audit compliance with laws, regulations, and policies.
• Perform value-for-money audits (economy, efficiency, and effectiveness).
• Understand the principles of public sector governance and ethics.
• Develop audit programs and procedures for public sector assessments.
• Communicate audit findings effectively to legislatures, government officials, and the public.
• Contribute to improved public sector governance and accountability.
• Stay up-to-date with the latest trends and best practices in public sector auditing.
• Enhance their understanding of public sector financial management.
• Become a more valuable and sought-after public sector audit professional.
• Understand how to audit different types of government entities (e.g., ministries, agencies, municipalities).
• Learn about performance auditing and its importance in the public sector.

DURATION

5 Days

COURSE CONTENT

Module 1: Introduction to Public Sector Auditing

• Understanding the unique characteristics of the public sector.
• The role of auditing in ensuring public accountability and transparency.
• Key principles of public sector governance and ethics.
• Overview of public sector auditing standards and frameworks (e.g., INTOSAI, GAO).
• Different types of public sector audits (financial, compliance, performance, value-for-money).

Module 2: Public Sector Financial Management and Accountability

• Understanding public sector budgeting and accounting principles.
• Auditing financial statements of government entities.
• Assessing internal controls over financial reporting.
• Evaluating the management of public funds and assets.
• Analyzing financial performance and sustainability.

Module 3: Auditing Government Programs and Performance

• Understanding the principles of program evaluation.
• Auditing the effectiveness and efficiency of government programs.
• Assessing program outcomes and impact.
• Using performance indicators and metrics.
• Conducting performance audits and evaluations.

Module 4: Compliance Auditing in the Public Sector

• Identifying applicable laws, regulations, and policies.
• Auditing compliance with legal and regulatory requirements.
• Assessing the effectiveness of compliance programs.
• Reporting compliance violations and recommendations.
• Understanding the legal and ethical implications of compliance audits.

Module 5: Value-for-Money Auditing

• Understanding the principles of value-for-money auditing (economy, efficiency, effectiveness).
• Auditing the procurement and contracting processes.
• Evaluating the use of public resources.
• Assessing the cost-effectiveness of government programs.
• Providing recommendations for improving value for money.

Module 6: Auditing Public Sector Governance

• Evaluating the governance framework of government entities.
• Assessing the role of elected officials and public sector managers.
• Auditing transparency and accountability mechanisms.
• Examining ethical conduct and conflict of interest.
• Promoting good governance practices in the public sector.

Module 7: Communicating Public Sector Audit Findings

• Developing clear and concise audit reports.
• Communicating audit findings to legislatures, government officials, and the public.
• Using effective communication strategies to maximize impact.
• Presenting audit findings in a transparent and accessible manner.
• Engaging with stakeholders and the media.

Module 8: Auditing Different Types of Government Entities

• Auditing national and regional governments.
• Auditing local governments and municipalities.
• Auditing government agencies and departments.
• Auditing state-owned enterprises and public corporations.
• Understanding the specific audit considerations for each type of entity.

Module 9: Current Issues and Emerging Trends in Public Sector Auditing

• The impact of technology on public sector auditing.
• Auditing the use of big data and data analytics in government.
• Cybersecurity and data privacy in the public sector.
• Auditing sustainable development goals (SDGs).
• The future of public sector auditing and its role in promoting good governance.

Training Approach

This course will be delivered by our skilled trainers who have vast knowledge and experience as expert professionals in the fields. The course is taught in English and through a mix of theory, practical activities, group discussion and case studies. Course manuals and additional training materials will be provided to the participants upon completion of the training.

Tailor-Made Course

This course can also be tailor-made to meet organization requirement. For further inquiries, please contact us on: Email: info@skillsforafrica.org, training@skillsforafrica.org  Tel: +254 702 249 449

Training Venue

The training will be held at our Skills for Africa Training Institute Training Centre. We also offer training for a group at requested location all over the world. The course fee covers the course tuition, training materials, two break refreshments, and buffet lunch.

Visa application, travel expenses, airport transfers, dinners, accommodation, insurance, and other personal expenses are catered by the participant

Certification

Participants will be issued with Skills for Africa Training Institute certificate upon completion of this course.

Airport Pickup and Accommodation

Airport pickup and accommodation is arranged upon request. For booking contact our Training Coordinator through Email: info@skillsforafrica.org, training@skillsforafrica.org  Tel: +254 702 249 449

Terms of Payment: Unless otherwise agreed between the two parties’ payment of the course fee should be done 5 working days before commencement of the training.