Now available! You can access the MOOC course (Massive Open Online Course) on Performance Auditing, promoted by OLACEFS, through the Capacity Building Committee (CCC).
This initiative is free and will allow you to learn the main characteristics of performance auditing and its development cycle, including the application of various techniques in the different phases of planning and execution. It also addresses preparation of the audit report and monitoring of the implementation of recommendations.
The performance audit is an independent, objective and reliable review that allows to know if the actions, systems, operations, programs, activities or government organizations operate in accordance with the principles of economy, efficiency and effectiveness, and if there are spaces for improvement. This is also presented as a contribution to the implementation of public policies since it helps to optimize their performance by mobilizing social agents to monitor and evaluate the objectives, execution and results of such policies, thus seeking solutions or reducing the problems of society.
One of the ways to carry out the monitoring of the implementation of the United Nations 2030 Agenda for Sustainable Development, as well as the achievement of the 17 Sustainable Development Goals (SDG) that are part of it, is through performance auditing, which can cover the most diverse topics. Since 2013, the Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS) has carried out a series of performance audits with the coordinated participation of several Supreme Audit Institutions (SAIs), who have evaluated public policies on issues of regional interest, such as management of protected areas, public works, gender equality, preparation of governments to implement the 2030 Agenda, fight against hunger and renewable energy, among other topics.
Aware of the importance of performance auditing worldwide, as well as the need to create capacities for its implementation, and aligned with the most recent versions of ISSAI 100, 300 and 3000 – which are the professional pronouncements on the subject prepared by the International Organization of Supreme Audit Institutions (INTOSAI) – OLACEFS, through the Capacity Building Committee (chaired by the Federal Court of Accounts (TCU – Brazil)) and with the support of the German Cooperation (through the GIZ), the international community is offered this course on Performance Auditing –available in Portuguese, Spanish and English– in the format of a Massive Open Online Course (MOOC), with the aim of helping to deliver high quality training on the subject.
The MOOC on Performance Auditing is aimed at the audit and support staff of OLACEFS members and other SAI organizations. As the course is freely accessible, it is also available to external stakeholders, such as representatives of internal control bodies, international organizations, academia, the media, non-governmental organizations and, in general, the public. Given its format as a MOOC, the course is available on a robust educational platform in which interested parties can register for free and participate at any time, without restriction of vacancies and without the need for tutoring.
The course defines and exposes the main characteristics of performance auditing. In this way, it offers an overview of the audit cycle and illustrates the application of techniques and the use of working papers in the planning and execution phases of the audit, as well as during the preparation of the report and subsequent monitoring on the implementation of the recommendations. To achieve these objectives, the MOOC on Performance Auditing uses various forms of learning being offered in an interactive and adapted platform, with videos, exercises, games, practical cases and other complementary materials, all with the aim of providing a complete and dynamic course.
It is expected that, upon completion of the MOOC, participants will have the necessary knowledge, guidance, practice, and documentary references to plan, conduct and follow up on a performance audit in accordance with the INTOSAI Framework of Professional Pronouncements, and effectively contributing to achieve positive effects on public management.
To access the MOOC on Performance Auditing, go to the following links: