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Auditing and Governance Risk and Compliance

Performance and Value-for-Money Auditing

Performance auditing assesses whether organisations use resources economically, efficiently and effectively. This course covers performance audit principles, topic selection, audit design, criteria, evidence, analysis, findings and recommendations, and reporting for public and private sector auditors.

5 days Classroom or live online English
Smart Horizon Certified - Global Leadership Consultants
Take the course details with you.

Download the full standard outline: why attend, methodology, objectives, audience, competencies, the daily outline and current plans.

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Why attend

From knowledge to real-world impact.

Stakeholders want to know not just whether money was spent correctly, but whether it achieved results. This course helps auditors assess performance and value for money.

Workplace challenges

Professional Problems This Course Is Designed to Solve

The programme explores practical approaches to the following challenges. Results depend on how the learning is applied in your organisation.

  • Difficulty translating subject knowledge into practical workplace decisions.
  • Inconsistent approaches to the activities covered in the course outline.
  • Lack of a structured plan for applying and reviewing new skills.
Course methodology

How you will learn.

The course uses case studies, audit design workshops, evidence analysis and report writing.

Course objectives

What you'll take away.

By the end of this course, participants will be able to:

  • Explain performance and value-for-money audit principles
  • Select and scope performance audit topics
  • Design audits and develop criteria
  • Gather and analyse evidence
  • Develop findings and recommendations
  • Write clear performance audit reports
Target audience

Who should attend.

This course is suitable for:

  • Internal auditors
  • Public sector auditors
  • Inspectors and evaluators
  • Performance managers
  • Audit committee members
Target competencies

Capabilities you will build.

Participants will develop competencies in:

  • Audit design
  • Criteria development
  • Evidence analysis
  • Value-for-money assessment
  • Recommendation writing
  • Performance reporting
Course outline

Your learning journey.

A focused, practical outline with time to explore, apply and reflect.

Day 1Performance Auditing

  1. 09:00–09:54Economy, efficiency and effectiveness
  2. 09:54–10:48Standards
  3. 10:48–11:00Differences from compliance audit
  4. 11:00–11:30Coffee break
  5. 11:30–12:12Differences from compliance audit (continued)
  6. 12:12–13:06Topic selection
  7. 13:06–14:00Exercise: Topic assessment

Day 2Audit Design

  1. 09:00–09:54Audit questions
  2. 09:54–10:48Criteria
  3. 10:48–11:00Methodology
  4. 11:00–11:30Coffee break
  5. 11:30–12:12Methodology (continued)
  6. 12:12–13:06Planning
  7. 13:06–14:00Workshop: Audit design matrix

Day 3Evidence

  1. 09:00–09:54Data sources
  2. 09:54–10:48Interviews and surveys
  3. 10:48–11:00Analysis
  4. 11:00–11:30Coffee break
  5. 11:30–12:12Analysis (continued)
  6. 12:12–13:06Sufficiency and reliability
  7. 13:06–14:00Exercise: Evidence analysis

Day 4Findings

  1. 09:00–09:54Developing findings
  2. 09:54–10:48Root causes
  3. 10:48–11:00Recommendations
  4. 11:00–11:30Coffee break
  5. 11:30–12:12Recommendations (continued)
  6. 12:12–13:06Stakeholder engagement
  7. 13:06–14:00Case study: Value-for-money audit

Day 5Reporting

  1. 09:00–09:54Report structure
  2. 09:54–10:48Clear writing
  3. 10:48–11:00Follow-up
  4. 11:00–11:30Coffee break
  5. 11:30–12:12Follow-up (continued)
  6. 12:12–13:06Impact
  7. 13:06–14:00Capstone: Performance audit report

The timings provided are estimates and may vary depending on the number of participants and the discussions taking place during the sessions. They are indicative only and do not constitute a binding commitment.

Dates & venues

Find a session that works for you.

Confirmed dates accept registration requests. Tentative dates are enquiry only.

Dubai 9 Nov - 13 Nov 2026
Confirmed dates
£3,150.-Register
Online Live virtual classroom 9 Nov - 13 Nov 2026
Confirmed dates
£1,250.-Register
Frankfurt 23 Nov - 27 Nov 2026
Confirmed dates
£2,650.-Register
Online Live virtual classroom 23 Nov - 27 Nov 2026
Confirmed dates
£1,250.-Register
Rome 30 Nov - 4 Dec 2026
Confirmed dates
£2,450.-Register
Online Live virtual classroom 30 Nov - 4 Dec 2026
Confirmed dates
£1,250.-Register
Kuala Lumpur 7 Dec - 11 Dec 2026
Confirmed dates
£1,450.-Register
Online Live virtual classroom 7 Dec - 11 Dec 2026
Confirmed dates
£1,250.-Register
Paris 14 Dec - 18 Dec 2026
Confirmed dates
£2,860.-Register
Online Live virtual classroom 14 Dec - 18 Dec 2026
Confirmed dates
£1,250.-Register
Istanbul 11 Jan - 15 Jan 2027
Confirmed dates
£2,650.-Register
Online Live virtual classroom 11 Jan - 15 Jan 2027
Confirmed dates
£1,250.-Register
Amsterdam 25 Jan - 29 Jan 2027
Confirmed dates
£2,540.-Register
Online Live virtual classroom 25 Jan - 29 Jan 2027
Confirmed dates
£1,250.-Register
Singapore 8 Feb - 12 Feb 2027
Confirmed dates
£2,820.-Register
Online Live virtual classroom 8 Feb - 12 Feb 2027
Confirmed dates
£1,250.-Register
Rome 15 Feb - 19 Feb 2027
Confirmed dates
£2,450.-Register
Online Live virtual classroom 15 Feb - 19 Feb 2027
Confirmed dates
£1,250.-Register
London 22 Feb - 26 Feb 2027
Confirmed dates
£2,450.-Register
Online Live virtual classroom 22 Feb - 26 Feb 2027
Confirmed dates
£1,250.-Register
Dubai 8 Mar - 12 Mar 2027
Confirmed dates
£3,150.-Register
Online Live virtual classroom 8 Mar - 12 Mar 2027
Confirmed dates
£1,250.-Register
Frankfurt 22 Mar - 26 Mar 2027
Confirmed dates
£2,650.-Register
Online Live virtual classroom 22 Mar - 26 Mar 2027
Confirmed dates
£1,250.-Register
Kuala Lumpur 12 Apr - 16 Apr 2027
Confirmed dates
£1,450.-Register
Online Live virtual classroom 12 Apr - 16 Apr 2027
Confirmed dates
£1,250.-Register
Vienna 19 Apr - 23 Apr 2027
Confirmed dates
£2,940.-Register
Online Live virtual classroom 19 Apr - 23 Apr 2027
Confirmed dates
£1,250.-Register
Paris 26 Apr - 30 Apr 2027
Confirmed dates
£2,860.-Register
Online Live virtual classroom 26 Apr - 30 Apr 2027
Confirmed dates
£1,250.-Register
Istanbul 10 May - 14 May 2027
Confirmed dates
£2,650.-Register
Online Live virtual classroom 10 May - 14 May 2027
Confirmed dates
£1,250.-Register
Amsterdam 24 May - 28 May 2027
Confirmed dates
£2,540.-Register
Online Live virtual classroom 24 May - 28 May 2027
Confirmed dates
£1,250.-Register
Singapore 14 Jun - 18 Jun 2027
Confirmed dates
£2,820.-Register
Online Live virtual classroom 14 Jun - 18 Jun 2027
Confirmed dates
£1,250.-Register
London 21 Jun - 25 Jun 2027
Confirmed dates
£2,450.-Register
Online Live virtual classroom 21 Jun - 25 Jun 2027
Confirmed dates
£1,250.-Register
Cape Town 28 Jun - 2 Jul 2027
Confirmed dates
£1,890.-Register
Online Live virtual classroom 28 Jun - 2 Jul 2027
Confirmed dates
£1,250.-Register
Dubai 12 Jul - 16 Jul 2027
Confirmed dates
£3,150.-Register
Online Live virtual classroom 12 Jul - 16 Jul 2027
Confirmed dates
£1,250.-Register
Frankfurt 26 Jul - 30 Jul 2027
Confirmed dates
£2,650.-Register
Online Live virtual classroom 26 Jul - 30 Jul 2027
Confirmed dates
£1,250.-Register
Kuala Lumpur 9 Aug - 13 Aug 2027
Confirmed dates
£1,450.-Register
Online Live virtual classroom 9 Aug - 13 Aug 2027
Confirmed dates
£1,250.-Register
Barcelona 16 Aug - 20 Aug 2027
Confirmed dates
£2,840.-Register
Online Live virtual classroom 16 Aug - 20 Aug 2027
Confirmed dates
£1,250.-Register
Paris 23 Aug - 27 Aug 2027
Confirmed dates
£2,860.-Register
Online Live virtual classroom 23 Aug - 27 Aug 2027
Confirmed dates
£1,250.-Register
Istanbul 13 Sept - 17 Sept 2027
Confirmed dates
£2,650.-Register
Online Live virtual classroom 13 Sept - 17 Sept 2027
Confirmed dates
£1,250.-Register
Amsterdam 20 Sept - 24 Sept 2027
Confirmed dates
£2,540.-Register
Online Live virtual classroom 20 Sept - 24 Sept 2027
Confirmed dates
£1,250.-Register
Singapore 11 Oct - 15 Oct 2027
Confirmed dates
£2,820.-Register
Online Live virtual classroom 11 Oct - 15 Oct 2027
Confirmed dates
£1,250.-Register
Cape Town 18 Oct - 22 Oct 2027
Confirmed dates
£1,890.-Register
Online Live virtual classroom 18 Oct - 22 Oct 2027
Confirmed dates
£1,250.-Register
London 25 Oct - 29 Oct 2027
Confirmed dates
£2,450.-Register
Online Live virtual classroom 25 Oct - 29 Oct 2027
Confirmed dates
£1,250.-Register
Dubai 8 Nov - 12 Nov 2027
Confirmed dates
£3,150.-Register
Online Live virtual classroom 8 Nov - 12 Nov 2027
Confirmed dates
£1,250.-Register
Frankfurt 22 Nov - 26 Nov 2027
Confirmed dates
£2,650.-Register
Online Live virtual classroom 22 Nov - 26 Nov 2027
Confirmed dates
£1,250.-Register
Kuala Lumpur 6 Dec - 10 Dec 2027
Confirmed dates
£1,450.-Register
Online Live virtual classroom 6 Dec - 10 Dec 2027
Confirmed dates
£1,250.-Register
Paris 13 Dec - 17 Dec 2027
Confirmed dates
£2,860.-Register
Online Live virtual classroom 13 Dec - 17 Dec 2027
Confirmed dates
£1,250.-Register

Good to know

A few things to know.

How is the course delivered?

Our classroom programmes combine facilitated discussion, case studies, exercises and reflection. The precise format will be confirmed before enrolment.

Can you deliver this programme for our team?

Yes, you can enquire about a tailored programme. Share your goals, group size and preferred dates with our learning team.

Will I receive a certificate?

Participants who complete the programme receive a Smart Horizon UK certificate of attendance. Smart Horizon UK programmes are not externally accredited and do not award a professional qualification, licence or designation. Where a course title or outline refers to a professional certification (for example, AACE International's Certified Cost Professional), the programme supports learning and preparation only; the credential itself is awarded solely by the relevant professional body under its own application and examination requirements.

What should I confirm before booking travel?

Please confirm the session, exact venue, accessibility arrangements, fees and any visa requirements with the team before arranging travel. Tentative dates are not confirmed sessions.

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