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Performance-Based Auditing in the Public Sector

Course Description

Print-friendly Course Description and Outline

​Auditing in the public sector means more than simply determining if controls are in place and regulations are being followed. Public sector auditing, in many cases, means you will be dealing with varied constituents and often working in a more public forum.

For new and experienced government and public sector auditors facing these unique challenges, this course will provide new insight that includes assessing whether or not control frameworks are working to further an organization’s goals and achievements. By learning to review an organization or department’s objectives and assess the risk to achieving them, public sector auditors in this program will be able to effectively evaluate the organization and ensure that it is working toward or maintaining a high level of performance.​

Course Duration: 2 day(s)
CPEs Available: 16
Knowledge Level: Intermediate
Field of Study: Auditing (Governmental)
Participants should have a basic knowledge of public sector auditing.​​
Advance Preparation: 


Delivery Method: On-site Training (Group-Live)

​Definition of Performance Auditing

  • The concepts and benefits of performance auditing
  • Performance auditing standards — GAO and The IIA
  • Introduction to performance measures

Management Issues, Concerns, and Functions

  • Management functions and how they address issues and concerns
  • Working in a constructive partnership

Control Frameworks

  • COSO
  • CoCo

Risk-based Approach to Performance Auditing

  • The organizational objectives and associated performance measures
  • Identification of risks that could prevent the organization from meeting its objectives
  • Objective and risk identification frameworks
  • The risk and control matrix

Value-for-money Approach to Performance Auditing

  • Looking at effectiveness, efficiency, and economy
  • The 12 attributes of effectiveness

Performance Measures

  • What to consider when auditing performance measures
  • A sample audit program of performance measures

​Most courses can be delivered through on-site training. You might be surprised that the organization leading the profession is just as committed to the delivery of affordable training.

Contact us by calling +1-407-937-1388 or send an e-mail to