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    Auditing performance information in the public sector

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    Deon van der Westhuizen
    R6,000.00R1,500.00
    “…we need to focus more on outcomes as we use our time, money and management…This requires a shift of focus from inputs - budgets, personnel and equipment - to managing for outcomes”
    R6,000.00R1,500.00

    Overview

    Different departments, institutions and entities are at varying stages with regards to developing effective PI Systems. A core system design step is to decide for each indicator how the indicator will be used in organisational planning, budgeting, execution and reporting processes. Key questions are:

    1. Who is responsible for:
      • Managing the indicator and related target?
      • Collection of data from source data systems?
      • Calculating the indicator?
      • Interpreting the results?
    2. How will targets for the indicator be identified and validated with affected parties?
    3. When in organisational decision-making and review cycles will the indicator be used?
    4. How will the indicator be reported on, how frequently, by whom and to whom?
    5. Will performance against the indicator be benchmarked against any target, against previous performance or against performance of other units undertaking the same work?
    6. When will the indicator be reviewed to confirm its continued usefulness?
    7. What is the role of the Auditor-General,  Audit Committee and Internal Audit?
    8. What is the internal audit process?

    Financial Management Performance

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    Course outcomes

    Each participant should be able to demonstrate practically, through consulting and assurance work, how to:

    1. Evaluate whether compliance with relevant legislation, frameworks and policies has been achieved in the development of the:
      • Strategic Plan (SP)/ Integrated Development Plan (IDP)
      • Annual Performance Plan (APP)/ Service Delivery Budget Implementation Plan(SDBIP).
      • Analysis and interpretation of the requirements related to the SP/ IDP and APP/SDBIP of a public institution.
    2. Determine if there is consistency/alignment between the:
      • Mandate of the institution.
      • Strategic objectives as indicated in the SP/ IDP.
      • Performance indicators (PI’s).
      • APP/ SDBIP.
      • Quarterly performance reports (QPR’s).
      • Annual performance reports (APR).
    3. Ensure that controls around the development, maintenance and reporting of the SP and APP are appropriately designed and effectively implemented.
    4. Identify risk-based priority areas for audit based on:
      • Structure and budget
      • Risk identification process.
      • Legislative mandate of the institution.
    5. Develop an adequate audit programme to address the risks.
    6. Effectively audit the performance information in terms of:
      • Usefulness/”SMART” criteria; and
      • Reliability criteria (validity; accuracy and completeness).

    Course Features

    • Lectures 19
    • Quiz 0
    • Duration 3 days
    • Skill level All levels
    • Language English
    • Students 433
    • Certificate Yes
    • Assessments Self

    Target audiences

    • Internal auditors
    • Internal audit management
    • Audit Committee members

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