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Course Objectives |
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• To equip the participants with the best practices and contemporary principles of audit of public sector enterprise
• To take participants on a step by step journey through the process of audit of public sector enterprise
and to equip them with the necessary knowledge and skill set to be able to conduct and supervise audit of public sector enterprise
• To provide a forum to the participants for sharing their ideas and experience with various experts in this field. |
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Lectures, Group Discussions, Case Studies
Field Visits. |
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• Auditing Standards and Practices
• International Accounting Standards
• Audit of Financial Statement
• Internal Audit and Internal Control System
• International Public Sector Accounting Standards
• Global Perspective on Econominc Reforms, Privatisation and Disinvestment
• Concepts and Techniques of Privatisation and Disinvestment
• Issues in Audit of Disinvestments
• Audit of Fraud
• Material Management
• Use of CAAT in Audit
• Parliamentary Control
• Audit Reporting Systems and Reporting Standards
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A broad framework for the case study could include the following:
• System and principles of audit of public sector enterprises in the respective SAIs
• Future plans and guidelines for audit of public sector enterprises in their Supreme Audit Institutions
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