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Scheduled Dates: 10 – 14 Feb '2020 11 – 15 May '2020 10 – 14 Aug '2020 09 – 13 Nov '2020 

Duration: 1 Week

Value For Money course is available Online.

Customized dates and one-on-one sessions can be organized.


Upon completion of this course, participants will be able to:

  • Distinguish performance/VFM audits from financial audits;
  • Identify the types of performance/VFM audits based on performance expectations or risks within government programs;
  • Understand the role of auditing in public sector governance;
  • Understand and consider the steps in planning a performance/VFM audit;
  • Understand how programs are selected for audit and how performance/VFM audit objectives are developed based on identified risks/vulnerabilities;
  • Describe different data collection and analysis methodologies, and their applicability to specific objectives;
  • Review performance auditing approaches for economy, efficiency and effectiveness;
  • Review audit program development and components of audit fieldwork;
  • Identify elements of audit findings including cause, condition, criteria and effect;
  • Review evidence in terms or quality, quantity, and types;
  • Review audit reports and report writing; and
  • Review best practice suggestions for developing audit recommendations.


1. Concept and Purpose of Performance/VFM Audits

  • Overview of performance auditing process
  • Characteristics of performance audits
  • Role of auditing in public sector governance
  • Differences from financial audits
  • Selected standards for performance/VFM audits
  • Sources of audit guidelines
  • Interdisciplinary knowledge requirements for government auditing
  • Exercise – Challenges to performance auditing

2. Audit Plans

  • Performance auditing planning process
  • Audit selection
  • Audit ability
  • Estimating audit budgets
  • Selection and prioritization under constraints
  • Case study – Fleet Services Branch

3. Planning for Specific Audit Projects

  • Audit standards
  • Mapping programs
  • Overview of Input-Process-Output-Outcome approach
  • Definition of program
  • Program design and components
  • Government service delivery model
  • Steps in mapping a program
  • Exercise: Mapping a program within Fleet Services Branch

4. Establishing Audit Objectives and Scope

  • Defining/refining the audit objective
  • Develop audit scope
  • Government performance expectations model
  • Performance measurement
  • Performance measures
  • Well-developed audit objectives
  • Exercise – Developing audit objectives for Fleet Services Branch

5. Audit Methodology Using a Measurement-Based Approach

  • How to conduct a measurement-based performance audit
  • Program definition and performance expectations
  • Government expectations model
  • Analyzing program performance through performance measures
  • Sources of performance criteria
  • Exercise: Performance criteria within Fleet Services Branch

6. Developing Audit Methodology

  • Steps required to develop audit methodology
  • Qualitative methods of gathering evidence
  • Quantitative methods of gathering evidence
  • Methodology considerations
  • Exercise: Match objectives to methodologies

7. Selected Performance Audit Approaches

  • Auditing input economy
  • Auditing process efficiency
  • Auditing outcome effectiveness

8. Audit Program and Fieldwork

  • Developing the audit program
  • Exercise: Capital equipment replacement program of Fleet Services Branch
  • Conducting the fieldwork
  • Exercise: Audit fieldwork for the Fleet Services Branch Audit

9. Audit Findings and Evidence

  • Elements of audit findings
  • Audit guidelines
  • Audit criteria
  • Types of findings
  • Fieldwork standards
  • Types of evidence
  • Hierarchy of evidence.
  • Exercise: Distinguish elements of a finding from case studies; identify different types of evidence

10. Audit Reporting and Best Practices

  • Reports and report writing
  • Presenting audit findings
  • Describing key relationships
  • Exercises: Various exercises to encourage selected best practice writing/editing practices
  • Report outline development
  • Developing conclusions
  • Developing recommendations
  • Exercise: Write a high impact recommendation
  • Follow-up and Follow-through


To register, kindly fill the Seminar Registration Form and send it to us through:
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  1. Fees Payment - All fees are payable strictly in advance 2 working days before the course starting date.
  2. Cancellation Fee - Cancellation of any participant 5 working days before the start day of a course will incur a 20% cancellation fee.
    We regret that no cancellations will be accepted within 2 working days of a course, but substitutions may be made.

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      Mombasa Road
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