Internal Audit in the Public Sector

Course Overview

Internal Audit in the Public Sector is a practical and comprehensive course designed to enhance the effectiveness of internal audit functions in government institutions and public sector organisations. The programme focuses on the role of internal audit in promoting accountability, transparency, good governance, risk management, and efficient use of public resources. Participants will gain practical knowledge of internal audit standards, audit planning, risk-based auditing, internal controls, compliance reviews, and reporting practices that support improved public sector performance and service delivery.

Course Objectives

Upon completion of this course, participants will be able to:

• Understand the principles, roles, and responsibilities of internal audit in the public sector.
• Apply risk-based audit approaches to evaluate governance, risk management, and control processes.
• Develop effective internal audit plans aligned with organisational objectives and risks.
• Assess the adequacy and effectiveness of internal controls and compliance systems.
• Conduct audit engagements in accordance with recognised professional standards and public sector requirements.
• Identify audit findings and formulate practical recommendations for improvement.
• Strengthen accountability, transparency, and value-for-money oversight within public institutions.

Target Audience

This course is designed for:

• Internal Auditors in Government and Public Institutions
• Audit Managers and Audit Supervisors
• Finance and Accounting Professionals
• Risk Management and Compliance Officers
• Inspectors and Monitoring Officers
• Public Sector Managers and Administrators
• Governance and Oversight Practitioners
• Members of Audit Committees
• Officials responsible for internal control and accountability functions

Training Methodology

The course adopts a practical and interactive learning approach through:

• Expert-led presentations and facilitated discussions
• Public sector audit case studies and best-practice reviews
• Risk-based audit planning exercises
• Internal control assessment workshops
• Audit reporting and recommendation development activities
• Scenario-based audit simulations and problem-solving exercises
• Group discussions, peer learning, and experience-sharing sessions

Expected Outcomes

By the end of the programme, participants will be equipped to conduct effective internal audits that contribute to stronger governance, improved risk management, and enhanced accountability within public sector organisations. They will be able to plan and execute risk-based audits, evaluate internal controls, identify areas for improvement, provide valuable assurance and advisory services, and support the efficient, transparent, and responsible management of public resources.