USAID Government Accountability Initiative Provides Training on Performance Auditing for Newly Employed SAI Auditors
March 8, 2021
In the course of continuous technical assistance to SAI to increase its resources dedicated to performance auditing USAID Government Accountability Initiative delivered Basic performance audit training for the newly hired auditors, held online from March 2 to March 5, 2021. The training was delivered by GAI COP Ms. Williams-Bridgers and subcontractors Ms. Ekstrand and Mr. Caldwell. Trainings is part of the support to SAI leadership’s plan to increase reliance on performance auditing within the Institution.
The training focused on the delivery of basic performance auditing skills and tools, advanced research and evaluation methodologies, quality control, root cause analysis, report writing and strategic communication in reporting. The training introduced more than 30 newly hired auditors to the performance audit policies and procedures SAI recently updated, in accordance with highest auditing standards set within INTOSAI. Through an individual exercises, scenario-based learning and discussion groups, auditors were introduced to the performance audit concept, standards and procedures to enable them to effectively contribute their expertise to the annual selection of audit topics, performance audit design and message development for reporting. Topics covered main areas of performance auditing: scoping and design, sampling, evidence, collection methodologies, data analysis, elements of a finding, root cause analysis and development of audit report recommendations.