USAID Government Accountability Initiative Provides Performance Audit Training to State Auditors
December 17, 2019
In the course of USAID Government Accountability Initiative support to State Audit Institution in building further capacities for performance auditing, two rounds of performance audit training were held for SAI’s leadership, financial and compliance auditors. Trainings were held from December 10 to 12, and December 16 to 18, 2019, by Jess Ford and Stephen Caldwell, former auditors of US Government Accountability Office.
The training was designed to enable SAI auditors gain basic understanding of the objectives and methods of performance auditing, being able to undertake steps in performance audit planning and management cycle. It covered an overview of the performance audit process consistent with International Organization of Supreme Audit Institutions (INTOSAI) performance audit standards and practices of US Government Accountability Office.
Through group and individual exercises, scenario-based learning and discussion groups, SAI financial and compliance auditors were introduced to the performance audit concept, standards and procedures to enable them to effectively contribute their expertise and the context from their respective audits to the planning and implementation of performance audits. Topics covered risk-based selection of audit topics, performance audit design and methodologies, data collection instruments, internal control, types of evidence and elements of a findings.