Public

Performance
Auditing
Advanced professional
certificate programme
IUIL
Raphal BRICHE
raphael.briche@iuil.lu
Tl. : +352 26 15 92 - 37
Fax : +352 26 15 92 - 28
31, rue du Parc
L-5374 Munsbach
Please download the application form on our website
www.iuil.lu and return it to us completed
by e-mail or post.
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Programme structure Presentation
Context
Public audit institutions, other public administrations and entities at all levels, including international
organisations are increasingly seeking to introduce, develop and apply performance audit methods.
The application of new administration management principles, and the introduction of accrual accoun-
ting, as well as good governance, accountability and transparency requirements, are of concern also for
independent external public audit institutions. These institutions need to develop and apply tools to
assess the performance and functioning of the public administration and entities.
The parliament, executive authorities, the tax-payer and the general public are not only expecting
the auditor to give an opinion on the legality and regularity of public budgets under the control of an
executive power, but are increasingly interested in knowing whether funds have been soundly ma-
naged and spent (economically, ef ciently, and efectively), and whether the objectives set have been
achieved.
Objectives
The course aims to deepen and develop the participants knowledge of audit techniques and methods
with particular relevance for undertaking performance audit. The variety of course modules covers
such subjects as risk analysis, logic modelling, evalution and cost beneft analysis, benchmarking, good
governance and sustainability. Audit enquiry techniques, the use of IT in performance audit as well as
the psychology and sociology of audit, are also included in the course modules.
Target Group
The course is addressed to participants with at least a basic knowledge of audit who are working, or
intend to work as performance auditors.
Lecturers
The courses are delivered by university professors and by experienced senior auditors from state audit
institutions, the European Court of Auditors, internal audit services, and private audit frms.
Lecture methods
The course is delivered by means of case studies, practical examples, round-table discussions, and
accompanying theoretical lectures, necessary for a better understanding of the broader context. Wor-
king in groups allows an exchange of experiences between participants from diferent professional and
cultural backgrounds, as well as providing a unique and dynamic learning environment.
Courses will be held in English and each participant will receive a certifcate on completion of the
course.
Registration fee
The registration fee of 4.000 includes the course documentation, lunches and cofee breaks and
access to Wi-Fi.
Module 1: Introductory basics
22
nd
, 23
rd
& 24
th
March 2012
Module 2: Organisational and preparatory steps
10
th
, 11
th
& 12
nd
May 2012
Module 3: Instruments and methods
5
th
, 6
th
& 7
th
July 2012
Module 4: Cost Beneft and Value Analysis
20
th
, 21
th
& 22
nd
September 2012
Module 5: Specifc subjects and areas of performance audit I
25
th
, 26
th
& 27
th
October 2012
Module 6: Specifc subjects and areas of performance audit II
6
th
, 7
th
& 8
th
December 2012
Module 7: Review and roundtable discussions
7
th
, 8
th
& 9
th
February 2013
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>
>
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The programme is organised over 12 months, from March 2012 to February 2013 and falls
into 7 units (Thursday to Saturday from 8.30 am to 5.30 pm).
The training takes place in the premises of the IUIL at the Chteau de Munsbach in Luxem-
bourg.
The detailed programme and the access plan are available on our website: www.iuil.lu