Course curriculum

    1. Before we begin...

    2. Overview of Public Audit

    3. Introduction to the PFM Accountability Cycle

    4. What are Supreme Audit Institutions?

    5. The mandate and independence of Supreme Audit Institutions

    6. Overview of the Audit Process

    7. Overview of audit planning

    8. The Execution, Reporting and Follow-up Stages of an Audit

    9. Overview of Risk-Based Audit

    10. Assessing the Criticality of Risks

    11. Assessing risk: The Revenue Audit Example

    12. Test your learning

    1. Introducing the Key Functions and Roles of a Supreme Audit Institution

    2. Overview of Key Provisions in ISSAI Compliant Audit Legislation

    3. Key Provisions on Financial Independence in ISSAI Compliant Audit Legislation

    4. Key Provisions on Operational Independence in ISSAI Compliant Audit Legislation

    5. Engagement between the Supreme Audit Institution and the Legislature

    6. Engagement between the Supreme Audit Institution and the Executive

    7. Engagement between the Supreme Audit Institution, the Media and the Public

    8. Challenges Faced by Supreme Audit Institutions and Possible Mitigations

    9. Overview of the Suggested Operating Model for a Supreme Audit Institution

    10. A Focus on Staffing and Human Resource Requirements

    11. Test your Learning

About this course

  • Free
  • 23 lessons
  • 1 hour of video content

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