Handbook in Performance Auditing
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OverviewThe institutional development cooperation programme of the Swedish National Audit Office started in 1989. One of the main components in the programme has been courses in performance auditing. A three-module course including a basic course, an advanced course and a follow-up seminar has been the most common course design. More than twenty five separate courses of this type have been held. On other occasions, shorter courses and seminars have been organised. Today the Swedish National Audit Office has experience of organising training in performance auditing on most continents - Africa, Asia, Latin America and Eastern Europe. |
The Handbook in Performance Auditing was produce to facilitate these training activities. The handbook has been used at courses in performance auditing run by the Swedish National Audit Office, INTOSAI Development Initiative (IDI) and AFROSAI-E. The book has also provided support for on-the-job training.
This is the second edition of the handbook. The material has been revised and updated on the basis of feedback received from auditors in several different Supreme Audit Institutions.
This handbook have been widely used around the world, and still play an important role in the professional development of performance auditing.
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