Performance audit training (PAUD)

This course covers the performance audit methodology as generally practiced in the South African public administration.  The methodology is aligned to the SAICA methodology as well as the methodology used by the Auditor-General, South Africa.

The course material consists of the second edition of the book Performance Auditing A step-by-step approach authored by myself and Mariaan Roos.


Performance Auditing 2 small


Course content:

  • An introduction to performance auditing
  • The scope and objectives of performance auditing
  • Audit working papers and file lay-out
  • Strategic planning and audit planning phase
  • Execution phase
  • Reporting and follow-up phase
  • The economical procurement of resources
  • The efficient utilisation of resources
  • The effective utlisation of resources
  • Management measures
  • Audit evidence and methods for collecting evidence
  • Prpject management and quality assurance


Trainees are provided with a model audit file that contains all the various working papers that can be adapted to suit the requirements and look and feel of a particular audit department.



  • Theory based on the book and practical case study based on a set of facts provided.  Trainees have to develop their own report items.
  • Group discussion
  • Short exercises


Dates for 2018:

Will be announced shortly.

Please contact Lister Kau at the Institute of internal auditors.  Telephone number 011-609 1761 ext. 216  Email address:  


In-house training:

In-house training can be arranged with the Institute of Internal Auditors:  Please contact Joanne Naidoo.   Telephone number:  011-609 1761 ext. 217  Email address:
CPD points:  24

Additional information:  Trainees should bring their laptops.