Preamble

In many countries the demand for improved accountability and greater transparency within
government has resulted in a call for more information about government programmes and
services. The audit function has always been viewed as an integral part of government financial
management. Through its procedures, internal audit provides credibility to the information
reported by management and is increasingly used as an instrument for improving the quality of
financial reporting and performance generally.
Target Group

Deputy Directors of Audit, Assistant Directors of Audit, Principal Internal Auditors, Senior
Internal Auditors, Internal Auditors I & II.
Learning Objectives

By attending this course, participants should be able to:

• Identify the role of internal audit in management of Government resources
• Carry out a review of the Operating Systems, in order to identify weaknesses and give appropriate advice
• Effectively report on the compliance or otherwise of government rules and regulations
• Carry out Value for Money (VFM) Audits in order to ensure effective, efficient, and economic use of resources
• Assist management in detecting fraud, forgeries and corruption and advice on ways of preventing them
• Liaise with CAG, KASA and Auditor General Corporations in areas on common interest

Contents

The course will address the following areas:

• Financial planning and control
• External audit vs internal audit
• Quality control in audit management
• Audit evidence and Procurement audit
• Value for money
• Systems audit , Audit planning and control
• Supplies audit , Valuation and Fraud management
• Audit standards and professional ethics

Benefit of attending

By the end of the program, participants will have the skills required to be effective auditors
Internal Auditors’ Course.