TIAPS Albania Module 4: Introduction to Performance Audit

Apr 8 – Jun 30, 2024 Tirana, Albania No Fee
Mar 1, 2024 Auditing

About this learning event

This module covers the entire process of performance auditing, from planning to reporting, highlighting its significance in the public sector. It's structured into four units:

4A. Introduction to Performance Auditing
In this unit, we will delve into the importance of performance audits within the public sector. Furthermore, we will analyze the unique characteristics of performance auditing. Lastly, we will examine the pivotal role played by performance audit supervision.

4B. Planning a Performance Audit Engagement In this unit, we will cover key aspects of performance audits. We will start by looking at how performance audits fit into the audit plan and the initial steps for starting a performance audit. Then, we will establish clear audit objectives and define the audit scope. Afterward, we will discuss the audit methodology and set audit criteria for evaluating findings. These sections offer a comprehensive overview of conducting performance audits.

4C. Performing a Performance Audit Engagement In this unit, we will explore auditing efficiency, economy, and o effectiveness. Additionally, we will discuss the importance of thorough and accurate audit documentation to ensure transparency, accountability, and effective communication of audit findings and recommendations. These topics are fundamental to conducting rigorous and insightful performance audits in the public sector.

4D. Communicating Performance Audit Engagement Results
At the end, we conclude with section 4D, which centers on Communicating Performance Audit Engagement Results in the Performance Audit Report. Additionally, we will emphasize Monitoring and Follow-up to ensure effective action is taken based on our findings.

Target audience

This module is intended for students enrolled in the TIAPS Albania training.


This learning initiative is supported by:

Ministry of Foreign and European Affairs Slovenia Ministry of Finance Slovenia Ministry of Finance and Economy, Albania