Programme Objective
This one-day programme will provide an overview of the peculiarities involved in internal auditing of public sector entities as well as the considerations involved from audit planning to audit reporting from an IA perspective in that context.
Programme Outline
1. Public Sector vs Private Sector for Internal Auditors
1.1. Difference between Ministries, Statutory Boards and Organs of State
1.2. Similarities and differences in IA between public and private sector
1.3. Role of Auditor-General’s Office for public sector entities
1.4. IA Professional Responsibilities
2. Regulatory Framework for Public Sector Agencies
2.1. The Constitution, Financial Procedure Act, Audit Act, Respective Statutory Boards’ / Funds’ Acts
2.2. The Government Instruction Manual (“IM”)
2.3. Instruction Manual on Procurement (“IM 3”)
2.4. Instruction Manual on IT Management (“IM 8”)
2.5. Circulars
3. Audit Planning
3.1. Determining audit universe in context of regulatory, governance and operating environments
3.2. Framework for audit planning (assets, liabilities, revenue and expenses)
3.3. Considering enterprise and audit risk
3.4. IA resources: people, processes and technology
4. Public Sector Audits
4.1. Procurement Audits
4.2. Revenue Audits
4.3. Expenses and Claims
4.4. Development Expenditure
4.5. Fixed Assets
4.6. Surprise Checks
4.7. IT Audits
5. Use of Data Analytics
6. Audit Reporting and Documentation
6.1. Singapore Standards on Auditing
6.2. IIA Standards
Training Methodology
Seminar style with illustrative examples
Closing Date for Registration
1 week before programme or until full enrolment
Intended For
This intermediate level programme is intended for Internal Auditors, Governance & Risk professionals, Accounting/Finance professionals working in public sector entities.
Public Sector officers who are involved in managing public funds, improving public sector governance and/or strengthening internal controls will find this programme useful.
Competency Mapping
Others = 7.00 Hours
Schedule & Fees
Date & Time
08 Nov 2017 (9:00 AM - 5:00 PM)
Registration is closed
Programme Facilitator(s)
Yoong Ee Chuan
Date & Time
17 Jul 2017 (9:00 AM - 5:00 PM)
Registration is closed
Programme Facilitator(s)
Yoong Ee Chuan
Testimonial
Funding
No funding Available!
Programme Facilitator(s)
Yoong Ee Chuan, FCA (Singapore)
Ee Chuan is an experienced Head of Internal Audit in the public sector who is well versed in business process audits and IT security audits and reviews. He currently drives financial, compliance, value-for-money and internal controls audits as well as IT audits, reviews and investigations at Ngee Ann Polytechnic.
With 19 years’ experience in public sector auditing and assurance, he has detailed understanding of public sector procurement rules and regulations. He leverages on computer assisted audit tools and techniques such as IDEA (and ACL previously) for audit effectiveness and efficiency.
He is a Fellow Chartered Accountant (Singapore), Certified Information Systems Auditor, and Certified Information Security Manager.
Programme Objective
This one-day programme will provide an overview of the peculiarities involved in internal auditing of public sector entities as well as the considerations involved from audit planning to audit reporting from an IA perspective in that context.
Programme Outline
1. Public Sector vs Private Sector for Internal Auditors
1.1. Difference between Ministries, Statutory Boards and Organs of State
1.2. Similarities and differences in IA between public and private sector
1.3. Role of Auditor-General’s Office for public sector entities
1.4. IA Professional Responsibilities
2. Regulatory Framework for Public Sector Agencies
2.1. The Constitution, Financial Procedure Act, Audit Act, Respective Statutory Boards’ / Funds’ Acts
2.2. The Government Instruction Manual (“IM”)
2.3. Instruction Manual on Procurement (“IM 3”)
2.4. Instruction Manual on IT Management (“IM 8”)
2.5. Circulars
3. Audit Planning
3.1. Determining audit universe in context of regulatory, governance and operating environments
3.2. Framework for audit planning (assets, liabilities, revenue and expenses)
3.3. Considering enterprise and audit risk
3.4. IA resources: people, processes and technology
4. Public Sector Audits
4.1. Procurement Audits
4.2. Revenue Audits
4.3. Expenses and Claims
4.4. Development Expenditure
4.5. Fixed Assets
4.6. Surprise Checks
4.7. IT Audits
5. Use of Data Analytics
6. Audit Reporting and Documentation
6.1. Singapore Standards on Auditing
6.2. IIA Standards
Training Methodology
Seminar style with illustrative examples
Closing Date for Registration
1 week before programme or until full enrolment
Intended For
This intermediate level programme is intended for Internal Auditors, Governance & Risk professionals, Accounting/Finance professionals working in public sector entities.
Public Sector officers who are involved in managing public funds, improving public sector governance and/or strengthening internal controls will find this programme useful.
Competency Mapping
Others = 7.00 Hours
Programme Facilitator(s)
Yoong Ee Chuan, FCA (Singapore)
Ee Chuan is an experienced Head of Internal Audit in the public sector who is well versed in business process audits and IT security audits and reviews. He currently drives financial, compliance, value-for-money and internal controls audits as well as IT audits, reviews and investigations at Ngee Ann Polytechnic.
With 19 years’ experience in public sector auditing and assurance, he has detailed understanding of public sector procurement rules and regulations. He leverages on computer assisted audit tools and techniques such as IDEA (and ACL previously) for audit effectiveness and efficiency.
He is a Fellow Chartered Accountant (Singapore), Certified Information Systems Auditor, and Certified Information Security Manager.
