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Managing Public Finance: Internal and External Controls

By: United Nations Institute for Training and Research (UNITAR)


02 May - 10 Jun, 2016  2 month, 9 days

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USD 800

This course is designed for government officials, development consultants and practitioners, students of development, and those who have keen interest in governance and financial management. Nowadays, effective public financial management is considered critical in combating corruption, alleviating poverty, and ensuring the effective use of internal and external resources.

This course is a fundamental course that aims to provide basic understanding of effective public financial management systems to the participants in a better, quicker and efficient way by making them familiar with various internal and external techniques available to strengthen the fiscal transparency and management that is catalyst for economic growth and development.

This UNITAR e-learning course will give a holistic overview of the concept and techniques of public financial management. The course will discuss the role of internal controls and audit system as well as the role of external audits in ensuring efficiency and integrity in public financial management and in combating corruption.

The course is designed especially for public officials and development practitioners, but is also open to the general public who want to be aware of public financial management instruments and techniques. Some previous knowledge of public financial management and familiarity with financial concepts will be assumed in this course.

Learning Objectives

At the end of the course, the participants should be able to:

  • Discuss the concept of public financial management and recognize the difficulties faced by various sectors in ensuring and maintaining fiscal transparency and effective management;
  • Clearly describe the legal and institutional framework required to ensure effective public financial management and the major provisions covered therein;
  • Distinguish internal controls and audit systems that is applicable to the participants’ respective governments and/or countries;
  • Explain the role of contemporary internal control system and internal audits that will guarantee efficient and effective management of government revenues and expenditures; and
  • Assess the applicability or efficiency of external auditing and performance evaluation in public financial management.

Content and Structure

The course consists of the following modules:

  • Module 1: An Introduction to Effective Public Financial Management
  • Module 2: The Legal and Institutional Framework
  • Module 3: Internal Control and Internal Audit
  • Module 4: Internal Control and Audit Framework in Decentralisation
  • Module 5: External Audit, Performance Measurement and Evaluation


In order to ensure the best possible outreach, the course will be delivered through e-learning. Through a multiple-instructional setting, the goal is to achieve the learning objectives by means of learning technologies that match personal learning styles and by the inclusion of non-linear learning that aims at the development of just-in-time skills of adult learners.

At the same time, in order to allow participants maximum flexibility of scheduling , the learning will be conducted in an asynchronous manner. Using a state-of-the-art training architecture, UNITAR will combine self-learning with assessments and online discussions. The pedagogy - adapted specifically to professionals in full-time work - will help train participants through various experiences: absorb (read); do (activity); interact (socialize); reflect (relate to one’s own reality).

Targeted Audience

This course is designed to equip participants with conceptual clarity, practical tools and basic skills leading to improved public financial management practices. This Course is an intermediate level course designed for officials involved in Ministries of Finance, Ministries of Justice and Public Administration, policy makers, decision makers, auditors participating or would be participating in internal or external audits of public financial management, lawyers, university professors, lecturers and students, especially in the field of finance, law, economics, public and business administration.

Web based May 02 - 10 Jun, 2016
USD 800.00
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+41 22 917 8400