External Audit - The Role and Function of the Office of the Auditor General
This three day professional development workshop covers the role of the office of the auditor general. The objective of audit is to provide an independent view or opinion on whether or not the financial statements provide a true and fair view of an entity’s financial affairs (especially in the private sector) and, in the public sector, to identify cases where the organization’s finances have not been managed in accordance with the laws, regulations and accepted ethical values. An understanding of public sector accountability would not be complete without considering the approach, role and standards which auditors in the public sector are expected to adopt.
Upcoming training workshop
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Course name:
External Audit - The Role and Function of the Office of the Auditor General
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Dates:
to be scheduled
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Duration:
3 days
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Venue:
Accra, Ghana
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Price:
1250 US$
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Course evaluation 
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Description
In this workshop we examine the role of the Office of the Auditor General, the approach it adopts to their work and the appropriate standards which should be adopted. The course considers how the work of the Office of the Auditor General can assist that of senior public sector officials and how officials can co-operate to improve the quality of internal financial controls. The course also considers in-depth the relationship between the Office of the Auditor General and parliament. How can the work of the Public Accounts Committee facilitate greater co-operation between the Office of the Auditor General and public officials and ensure the adoption of appropriate audit recommendations?
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Objective
The purpose of this course is to provide government officials with an overview of the work of the Office of the Auditor General. It should ensure that this work is better understood and made more effective through greater co-operation with key stakeholders.
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Audience
The target audience is public finance management professionals and policy makers working within government. The course is well suited to staff of the auditor general’s office, Ministry of Finance officials including staff of the accountant general’s office, budget officials, finance officers, payroll managers, procurement officers, internal auditors, and other accountants. Sector ministry officials will also find the course very useful.
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Pre-requisites
There are no pre-requisites for this course.
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Learning outcomes
By the end of the course participants will:
- Understand the role, objectives and approaches of the work of the Office of the Auditor General
- Have knowledge of the main international standards for public sector audit;
- Appreciate the complementary roles that internal audit and other review agencies can play to the work of the Office of the Auditor General;
- Be able to consider the importance of independence of the Auditor General and in practice how that can be achieved;
- Appreciate the importance of the dissemination and jurisdiction powers of the auditor;
- Understand the importance of clear and unambiguous laws with regards to the effectiveness of the office of the auditor general and the role of records;
- Appreciate the possible extension of the role of the Office of the Auditor General with performance and environmental audit;
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Learning methods
The learning methods will include the following:
- Introduction to key concepts through the “teaching and discussion” methods.
- The use of original source material of key writers/thinkers in this area.
- The use of extensive examples from many different countries with different experiences to illustrate the points put across.
- The use of exercises (in particular short "buzz-group" sessions) to provoke and consolidate certain points raises.
- The use of substantial case studies to illustrate some of the key aspects and themes of the course.
Contact us to subscribe to this workshop