Advanced Performance Audit Methodology Trainings for The State Audit Institution
January 24, 2020
In the course of USAID Government Accountability Initiative (GAI) support to the State Audit Institution (SAI) to build capacities for performance auditing, GAI provided advanced audit methodology training to SAI’s leadership, performance audit teams and the Sector for Audit Methodology and Development. Two trainings, held in January 2020, were led by GAI consultants Dr. Laurie Ekstrand and Mr. Stephen Caldwell, former senior executives of US Government Accountability Office.
The training was designed to empower SAI auditors to apply audit methodologies appropriate to audit objectives using the guidelines previously produced by GAI that SAI incorporated into its Performance Audit Manual.
Through group and individual exercises, scenario-based learning and discussion groups, the training participants covered sampling techniques, case studies, questionnaire design, use of best practices as criteria in performance auditing, content analysis, data reliability, logic modeling and development of project plans.