About This Course
Performance auditing has evolved from a compliance-checking exercise into a strategic tool for organisational improvement and accountability. Unlike financial audits that focus on the accuracy of records, performance audits ask whether resources are being used economically, whether processes are operating efficiently, and whether intended outcomes are actually being achieved. In an era of fiscal pressure, donor scrutiny, and heightened public expectations, the ability to conduct credible performance audits is a critical competency for audit professionals, oversight bodies, and senior managers alike.
This course, offered by TrainingComplex, provides a comprehensive grounding in the theory and practice of performance auditing and efficiency assessments. Drawing on frameworks from the International Organisation of Supreme Audit Institutions (INTOSAI), the Government Accountability Office (GAO), and the Institute of Internal Auditors (IIA), participants will learn to plan, execute, and report performance audits that withstand scrutiny and drive real change. Practical exercises ensure that participants leave with skills they can apply immediately in their own institutional contexts.
Beyond auditing mechanics, the programme addresses the softer dimensions that determine whether performance audits succeed — stakeholder engagement, evidence quality, communication of findings, and follow-up on recommendations. Whether you work in a supreme audit institution, an internal audit function, a regulatory body, or a management consulting firm, this training will sharpen your ability to generate insight, promote accountability, and support continuous improvement across the organisations you serve.
Who Should Attend
- Internal auditors and audit supervisors in public and private sector organisations
- Staff and managers of supreme audit institutions and national audit offices
- Government programme managers and monitoring and evaluation officers
- Public financial management specialists and budget analysts
- External auditors and assurance professionals seeking to expand their competencies
- Compliance and risk management officers involved in operational reviews
- Management consultants conducting organisational efficiency assessments
- NGO and donor-funded project managers subject to performance audit requirements
Learning Objectives
- Understand the conceptual foundations and international standards governing performance auditing
- Distinguish performance auditing from financial and compliance auditing and define the 3Es framework — economy, efficiency, and effectiveness
- Design a performance audit from inception through to reporting, including risk-based audit planning and scope definition
- Develop meaningful audit criteria and identify reliable sources of evidence aligned to audit objectives
- Apply quantitative and qualitative data collection and analysis techniques appropriate to performance audits
- Conduct efficiency assessments using benchmarking, process mapping, cost-benefit analysis, and productivity measures
- Evaluate programme effectiveness by linking inputs, activities, outputs, and outcomes
- Communicate audit findings clearly through structured audit reports that are credible, balanced, and actionable
- Formulate practical recommendations and assess their implementability and likely impact
- Manage stakeholder relationships throughout the audit cycle, including handling management responses and follow-up
Course Modules
Module 1: Foundations of Performance Auditing
- Definition, purpose, and evolution of performance auditing globally
- Distinctions between performance, financial, and compliance auditing
- The 3Es framework: economy, efficiency, and effectiveness explained
- International standards: INTOSAI ISSAI 300 and IIA performance audit guidance
- The performance audit cycle: phases, outputs, and quality expectations
- The role of the performance auditor: independence, objectivity, and professional scepticism
Module 2: Strategic Audit Planning and Risk Assessment
- Identifying audit topics through risk-based and strategic selection processes
- Defining audit scope, objectives, and key questions
- Conducting an auditability assessment and feasibility analysis
- Stakeholder mapping and understanding the institutional context
- Developing an audit plan and resource allocation framework
- Documenting the audit design matrix and getting approval
Module 3: Developing Audit Criteria and Performance Indicators
- What audit criteria are and why they are central to performance auditing
- Sources of criteria: legislation, policy, benchmarks, and best practice
- Aligning criteria to audit objectives and the 3Es framework
- Developing SMART performance indicators for efficiency and effectiveness
- Agreeing criteria with management before fieldwork begins
- Common pitfalls in criteria selection and how to avoid them
Module 4: Data Collection Methods and Evidence Standards
- Principles of audit evidence: sufficiency, appropriateness, and reliability
- Document review and analysis of organisational records and reports
- Designing and administering surveys and structured questionnaires
- Conducting stakeholder interviews and focus groups effectively
- Site observation, physical inspection, and process walkthroughs
- Maintaining an audit evidence file and chain of custody
Module 5: Quantitative Analysis for Performance Auditing
- Descriptive statistics and data summarisation for audit purposes
- Trend analysis and time-series comparisons of performance data
- Unit cost analysis and productivity ratio calculations
- Sampling strategies: random, stratified, and purposive sampling in audits
- Using spreadsheet tools to organise and analyse audit datasets
- Identifying anomalies, outliers, and patterns that signal inefficiency
Module 6: Efficiency Assessment Techniques
- Benchmarking: internal, competitive, functional, and generic approaches
- Process mapping and value-stream analysis to identify waste and bottlenecks
- Cost-benefit and cost-effectiveness analysis in the audit context
- Capacity utilisation analysis and resource allocation reviews
- Lean principles applied to public sector efficiency assessment
- Documenting efficiency findings with quantified evidence
Module 7: Effectiveness Assessment and Programme Evaluation
- Logic models and theory of change as audit evidence frameworks
- Linking inputs, activities, outputs, outcomes, and impact in an audit
- Assessing whether programme objectives are clearly defined and measurable
- Reviewing monitoring and evaluation data as performance audit evidence
- Attributing outcomes to programme interventions: challenges and approaches
- Case study: assessing effectiveness of a government social programme
Module 8: Communicating Audit Findings and Root Cause Analysis
- Structuring individual audit findings: condition, criteria, cause, and effect
- Conducting root cause analysis to move beyond symptoms
- Quantifying the significance of findings for impact and prioritisation
- Avoiding common weaknesses: vague language, unsupported assertions, and imbalance
- Drafting clear, evidence-based finding statements for management review
- Presenting preliminary findings to auditees and managing disputes professionally
Module 9: Performance Audit Reporting and Recommendations
- Structure and content of a high-quality performance audit report
- Writing an executive summary that decision-makers will actually read
- Formulating SMART recommendations that are feasible and impactful
- Anticipating and addressing management responses in the final report
- Publishing and communicating audit reports to legislatures and the public
- Quality assurance review of the audit report before issuance
Module 10: Follow-Up, Implementation Monitoring, and Continuous Improvement
- Why audit recommendations fail and how to improve implementation rates
- Designing a structured follow-up framework and tracking dashboard
- Engaging auditees in action planning and accountability conversations
- Measuring the impact of audit work on organisational performance over time
- Building institutional learning from performance audit experience
- Embedding performance audit culture within the organisation's governance framework
Requirements & Prerequisites
Participants should have at least two years of professional experience in auditing, financial management, monitoring and evaluation, or a closely related field. A basic familiarity with audit concepts and public financial management principles is assumed. No advanced statistical knowledge is required, though comfort with spreadsheets and numerical data will be an advantage.
Training Methodology
- Structured case study analysis using real performance audit reports from supreme audit institutions in Africa, the Middle East, and globally
- Audit planning workshops in which participants develop a full audit design matrix for a simulated programme of their choice
- Process mapping exercises using flowcharts and value-stream analysis to identify efficiency gaps in operational scenarios
- Peer-reviewed evidence assessment activities where teams critique data sources for reliability, sufficiency, and relevance
- Benchmarking exercises comparing organisational performance indicators against sector norms and international standards
- Report-writing clinics where participants draft and refine audit findings, criteria, cause-and-effect analysis, and recommendations
- Role-play simulations of stakeholder interviews and management response meetings to practise professional scepticism and communication
- Group reflection sessions at the close of each day to consolidate learning and link concepts to participants' own institutional contexts
Organisational Benefits
- Stronger internal oversight capacity that identifies waste, inefficiency, and underperformance before they escalate
- Improved value for money from public expenditure and organisational resources through evidence-based efficiency assessments
- Enhanced credibility and professional standing of the audit function with senior leadership and external stakeholders
- Better-quality audit reports that lead to implemented recommendations rather than filed-away findings
- A culture of accountability and continuous improvement embedded across programmes and departments
- Reduced risk of audit findings by external bodies through proactive internal performance review
- More effective use of monitoring and evaluation data to support audit evidence and vice versa
- Strengthened compliance with INTOSAI, IIA, and other international performance audit standards
Where Is Performance Auditing and Efficiency Assessments Training Offered?
This course runs in-person across: Johannesburg, Nairobi, Kigali, Addis Ababa, Lagos, Abuja, Dubai, Zanzibar, Naivasha, Cape Town, Nakuru, Mombasa, Kampala, Dar es Salaam, Arusha, Accra, Riyadh, Pretoria, Kisumu, plus Live Virtual (online) cohorts. Browse live dates for your city below.
Upcoming Schedules
| Location | Format | Dates | Price |
|---|
| Johannesburg, South Africa |
In-Person |
5 Oct 2026 – 9 Oct 2026 |
USD 3,500 |
| Nairobi, Kenya |
In-Person |
5 Oct 2026 – 9 Oct 2026 |
KES 105,000 |
| Kigali, Rwanda |
In-Person |
12 Oct 2026 – 16 Oct 2026 |
USD 1,900 |
| Addis Ababa, Ethiopia |
In-Person |
12 Oct 2026 – 16 Oct 2026 |
USD 2,400 |
| Live Virtual |
Online |
17 Oct 2026 – 8 Nov 2026 |
KES 80,000 |
| Lagos, Nigeria |
In-Person |
19 Oct 2026 – 23 Oct 2026 |
USD 2,500 |
| Abuja, Nigeria |
In-Person |
19 Oct 2026 – 23 Oct 2026 |
USD 2,800 |
| Dubai, United Arab Emirates |
In-Person |
19 Oct 2026 – 23 Oct 2026 |
USD 4,100 |
| Zanzibar, Tanzania |
In-Person |
19 Oct 2026 – 23 Oct 2026 |
USD 2,500 |
| Naivasha, Kenya |
In-Person |
19 Oct 2026 – 23 Oct 2026 |
KES 115,000 |
| Cape Town, South Africa |
In-Person |
19 Oct 2026 – 23 Oct 2026 |
USD 3,800 |
| Nakuru, Kenya |
In-Person |
19 Oct 2026 – 23 Oct 2026 |
KES 120,000 |
| Mombasa, Kenya |
In-Person |
19 Oct 2026 – 23 Oct 2026 |
KES 120,000 |
| Kampala, Uganda |
In-Person |
26 Oct 2026 – 30 Oct 2026 |
USD 1,900 |
| Dar es Salaam, Tanzania |
In-Person |
26 Oct 2026 – 30 Oct 2026 |
USD 2,300 |
+234 more dates — view live schedule →
Frequently Asked Questions
Do I need to be a qualified accountant or CPA to attend this course?
No formal accounting qualification is required. The course is designed for auditors, managers, and oversight professionals from diverse backgrounds. A general familiarity with audit or public financial management concepts is sufficient to participate fully.
Will I receive a certificate at the end of the course?
Yes. All participants who attend the full five-day programme will receive a TrainingComplex Certificate of Completion in Performance Auditing and Efficiency Assessments. The certificate is issued in both physical and digital formats.
Is this course relevant to both public sector and private sector professionals?
Absolutely. While many examples and case studies are drawn from the public sector — where performance auditing is most widely mandated — the frameworks and techniques taught are equally applicable to internal audit functions, NGOs, and management consulting engagements in the private sector.
What materials and resources will participants receive?
Participants receive a comprehensive course workbook, templates for audit planning and reporting, sample performance audit reports for reference, and access to the TrainingComplex digital resource library for 12 months after the programme.
Can organisations send a team and request a customised in-house version of this course?
Yes. TrainingComplex offers tailored in-house delivery for organisations wishing to train teams of five or more. The content can be contextualised to your sector, existing audit methodology, and specific performance challenges, and can be delivered at your premises or at a venue of your choice.
