Performance Audit Design and the 3 Es

COURSE OBJECTIVES

Are you new to performance audit? Are you looking to understand how to design an effective, efficient and impactful performance audit?

This course will teach you how to enhance your focus on the principles of economy, efficiency and effectiveness in the context of selecting and planning a performance audit / value-for-money audit​.

WHO SHOULD PARTICIPATE

This course is intended for individuals who are interested in learning about how to design a performance audit focused on the 3 Es.

FORMAT

This virtual course is delivered in one 7-hour day. The course includes a mix of instructor-led content, interactive exercises, and break-out sessions.

COURSE OUTLINE

• What is a performance audit? What does it include and exclude? 

• Understanding the 3 Es (Efficiency, Effectiveness, Economy);

• Integrating the 3 Es into audit design;

• Audit planning and alignment;

• Developing an audit objective, scope, and criteria with a focus on the 3 Es;

• Approaches to gathering and analyzing audit evidence;

• Developing the audit design matrix

ACCREDITATION

Course hours can be submitted for CPE or CPD credits, subject to approval by IIA, CPA Canada, or other professional associations.