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Performance Audit
          DURATION : ONE MONTH
          DATES : 24th September to 23rd October 2009
Details
Course Objectives
          • To equip the participants with the best practices and contemporary principles of performance audit
• To take participants on a step by step journey through the process of performance audit and to equip them with the necessary knowledge and skill set to be able to conduct and supervise performance audits
• To provide a forum to the participants for sharing their ideas and experience with various experts in this field.
Course Methodology
Lectures, Group Discussions, Case Studies 
Field Visits.
Course Content
• General auditing concepts
• Principles of performance audit
• Strategic planning and annual operational plan
• Implementation guidelines for performance audit of individual subjects
• Field audit, evidence and audit test programmes, etc.
• Performance audit in an IT environment
• Statistical sampling
• Computer Assisted Audit Techniques
• Reporting the performance audit
• Supervision and control
• Follow-up to performance audits
• Quality management framework, and
• Compliance procedures
Suggested Framework for Case Study
A broad framework for the case study could include the following:
• System and principles of Performance Audit in the respective SAIs
•Future plans and guidelines for Performance audit in their Supreme Audit Institutions
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