- 15 Sections
- 22 Lessons
- 6 Weeks
Expand all sectionsCollapse all sections
- Definition performance audit2
- Framework for managing program performance information2
- Performance information framework4
- Execution of a performance audit1
- Risk and performance auditing1
- Economic use of resources1
- Efficient use of resources1
- Effective use of resources1
- Equity, Environment and Ethics2
- Audit objectives of a performance audit0
- Building plan analysis - practical case study2
- Further case studies2
- Workplace assignment1
- Course evaluation1
- Future training needs1
Leading opinions on performance auditing
Increased competition, a shrinking world, the decentralisation of operations as well as the desire of management to monitor the overall operations of the organisation has increased the number of internal auditors finding themselves involved in performance audits (also known as operational or value-for-money auditing). Such a shift enabled internal audit – with the objectives of its perspective and the rigor of its processes – to once again become an independent advisor and value creator to management.
SAICA definition of performance auditing
Auditor-General's perspective
KPMG - expanded focus
Performance Audit – A Tool for Both Private & Public Sectors
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