The broad objective of the training course is to equip the participants with the necessary knowledge, skills and right attitude required for effective discharge of auditing functions.
Specifically, the course will enable participants:
- Identify the role of audit in financial management
- Plan and execute effective audit programmes
- Coach, counsel and supervise subordinates with greater confidence on audit assignments
- Prevent fraud and safeguard government assets.
- An overview of public sector financial management
- Principles and concepts of accounting and auditing
- Statutory and regulatory framework of public sector auditing
- Audit planning, implementation and control
- Auditing and public accountability
- Auditing techniques
- Fraud and forensic audit
- Overview of international public sector accounting standards (IPSAS), role of auditors in public establishments
- Organisation of internal audit unit
- System audit
- Fiscal responsibility act (2007), role of auditors
- Financial regulations and control
- Information technology and audit
- Writing audit assurance reports.
The course is designed for auditors, accountants, treasures, finance officers and officers whose duties involve financial control and accountability on grade levels 08 and above in the federal, state and other government owned agencies.