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Course Overview

Performance audits go beyond financial reviews — they evaluate how efficiently and effectively resources are used to achieve organizational objectives. This Performance Audits and Corporate Accountability Training Course equips participants with the frameworks, tools, and methodologies to assess performance, improve governance, and strengthen accountability across enterprises.

Participants will learn how to design and conduct audits that focus on economy, efficiency, and effectiveness (the “3Es”), while also fostering transparency and ethical leadership. Case studies from public and private organizations will demonstrate how performance audits drive results, reduce waste, and build stakeholder trust.

By the end of this program, attendees will be prepared to lead or support audit processes that enhance accountability and sustainable organizational performance.

Course Benefits

• Gain knowledge of performance audit principles and practices.

• Learn to evaluate efficiency, effectiveness, and economy.

• Strengthen governance and accountability frameworks.

• Improve transparency and stakeholder confidence.

• Apply audit results to drive organizational improvements.

Course Objectives

• Explore the role of performance audits in corporate governance.

• Apply audit frameworks aligned with global standards (e.g., INTOSAI, GAO).

• Design audit processes that assess performance outcomes.

• Conduct evidence-based assessments of efficiency and effectiveness.

• Report audit findings with impact and clarity.

• Enhance accountability, integrity, and transparency.

• Use audits as a tool for continuous improvement.

Training Methodology

The course uses interactive lectures, audit case studies, group workshops, and practical exercises. Participants will design mock performance audits and practice reporting techniques.

Target Audience

• Internal and external auditors.

• Governance, risk, and compliance professionals.

• Executives and senior managers.

• Public sector officials and corporate controllers.

Target Competencies

• Performance auditing frameworks.

• Governance and accountability oversight.

• Evidence-based evaluation and reporting.

• Ethical decision-making and transparency.

Course Outline

Unit 1: Introduction to Performance Auditing

• The purpose and scope of performance audits.

• The “3Es” – economy, efficiency, and effectiveness.

• Performance audits vs. financial audits.

• Case studies of audit impact.

Unit 2: Frameworks and Standards for Performance Audits

• Global frameworks (INTOSAI, GAO).

• Principles of independence and objectivity.

• Designing audit charters and mandates.

• Best practices in audit planning.

Unit 3: Conducting Performance Audits

• Risk-based approaches to audit selection.

• Evidence gathering and validation.

• Assessing performance outcomes.

• Tools and techniques for audit execution.

Unit 4: Reporting and Accountability

• Structuring audit reports for impact.

• Communicating findings to stakeholders.

• Ensuring accountability and follow-up.

• Ethical responsibilities of auditors.

Unit 5: Embedding Audits in Corporate Governance

• Linking audits to strategic objectives.

• Using audits for continuous improvement.

• Building accountability culture.

• Case examples of governance transformation through audits.

Ready to strengthen accountability through performance audits?
Join the Performance Audits and Corporate Accountability Training Course with EuroQuest International Training and lead your organization toward greater transparency and effectiveness.