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| Section | Objectives |
|---|---|
| Topic 1: Fraud, Compliance, and Performance Auditing | - Compliance auditing and regulatory requirements - Performance and value-for-money auditing concepts - Fraud detection and prevention in public sector audits |
| Topic 2: Government Audit Process | - Audit planning and engagement management - Fieldwork, evidence collection, and testing procedures - Audit reporting and communication of results |
| Topic 3: Risk Management and Internal Control in the Public Sector | - Risk assessment and risk-based auditing approaches - Internal control systems in government entities |
| Topic 4: Standards, Governance, and Accountability in Government Auditing | - Government auditing standards and public sector accountability frameworks - International Standards for the Professional Practice of Internal Auditing |
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