Ufundi Plaza, Moi Avenue Nairobi, Kenya

Auditing In The Public Sector Training


5-Day Course in Auditing in the Public Sector

Course Outline

Public Officers develop integrated development plans and determine financial resources necessary to implement them. With participation from the public, budgets are then prepared and approved by the National Assembly. The budgets are implemented and results monitored and evaluated as per the Public Finance Management Act 2012. In managing public resources, public officers are expected to adhere to international best practices, the constitution of Kenya 2010, Public Finance Management Act 2012, Public Procurement and asset Disposal Act 2015, Public Officers Ethics Act 2003, among other requirements.

Auditing in the Public sector provides oversight over Public Finance Management by evaluating to ascertain that public Officers carry out the fiduciary duties as entrusted to them by the Government/Public according to the law. Results are published through Boards of Directors/National Assembly/Country Assembly. There are both external and internal public sector audits.  Effective Public Audit is among others about:


–    Improving management systems to increase value for public money –    Strengthening risk management to manage uncertainty and safeguard public resources
–    Improving asset management systems to increase productivity of public assets and prevent misuse

–    Deterring and preventing corruption

–    Reporting the findings to assure the Government/Public of the processes of public finance management


Who should attend


–          Internal & External Auditors

–          Heads of Departments

–          Members of Boards of Directors in public sector entities



Why you should attend – understand

–    Legal & regulatory basis of Public Sector audits

–    How to provide effective public sector audits to management & audit committees; & audit committee oversight to public sector entities;

–    How to comply with laws and regulations for auditing; and applying professional standards in the audit process; the use of technology in providing audit services; effective reporting & presentation of audit results


Day One Day Two
Mandate of External & Internal Audit in the Public Sector

–    Key definitions: Internal Audit, External Audit; Public Sector Audit and the Law: the Public Finance Management Act 2012 and the attendant regulations

–    Public Audit Act 2015 Laws of Kenya; Public Sector Audit & the Regulations:  Overview of Mwongozo; Public Sector Accounting Standards Board (PSASB) of Kenyaregulations; Audit Committees in the Public Sector: Composition; Mandate; Roles, duties and responsibilities

Discussion: Internal Audit in Kenya and the other countries

Operations of Audit in the Public Sector – I

–    Governed by the International Professional Practice Framework (IPPF); Code of Conduct for Auditors (Internal & External); International Auditing Standards

·         Risk-based audit approach in accordance with Public Finance Management Regulations, regulation 160

–    3-year strategic plan & Risk-based annual work plan

–    Risk-based engagement planning; Evidence gathering sufficient to address the (TORs) audit objects

–    Working papers for evidence; Audit report key features; case study

Day Three Day Four
Operations of Internal in the Public Sector – II

1.         Types of Internal Audits – Broad Categories

2.       Subcategory Audits under Assurance Audits.

–    Systems audit  & major systems in the public sector in Kenya; Information systems audit; Financial audits; Compliance audits; Value for money ; Procurement audit; Audit investigations; Effectively auditing automated systems; Group work-Case study

Operations of External Audit in the Public Sector

–    Overview of the External Audit Process

–    Types of External Audits (Public Audit Act 31-38)

–    External Audit & relationship with Internal Audit

–    Case Study

Day Five
Reporting Audit outcomes

–    Forming audit opinions; reporting and report overview

–    Report format and what forms a well presented audit report; Presenting results


Fees Contact
$1000 (KES 95,000) + VAT. Covers:  5-day workshop: morning tea-break snack, lunch, afternoon tea-break snack + learning material: presentation. ·         info@aganoconsulting.com

·         training@aganoconsulting.com

·         Phone: +254 20 267 0743


TRAINING FEES: KSH 90,000 exclusive of VAT


Register For Course