Introduction to Government Auditing

• Role and importance of auditing in the public sector.
• Overview of financial, compliance, and performance audits.
• International standards for auditing (INTOSAI, ISA).

Risk Assessment and Audit Planning

• Identifying and assessing risks in government operations.
• Developing effective audit strategies and plans.
• Setting objectives and defining audit scopes.

Internal Controls and Compliance Auditing

• Understanding internal control frameworks.
• Evaluating the effectiveness of internal controls.
• Ensuring compliance with government regulations and policies.

Fraud Detection and Prevention

• Recognizing common fraud schemes in government entities.
• Tools and techniques for fraud detection and investigation.
• Implementing strategies to prevent and mitigate fraud risks.

Audit Execution Techniques

• Gathering and analyzing audit evidence.
• Conducting interviews, observations, and document reviews.
• Ensuring accuracy and reliability in audit procedures.

Reporting and Communicating Audit Findings

• Structuring and writing impactful audit reports.
• Presenting findings to stakeholders.
• Recommending actionable improvements.

Practical Case Studies and Exercises

• Real-world scenarios in government auditing.
• Hands-on activities to apply learned skills.
• Group discussions and collaborative problem-solving.

This course ensures participants gain the expertise to contribute effectively to public sector accountability and governance while aligning with international best practices.