Internal Controls Guidelines for Public Sector Auditors

Introduction to Internal Controls
• Definition and purpose of internal controls
• Importance of internal controls in the public sector
• Components of internal control frameworks (e.g., COSO, INTOSAI)
Roles and Responsibilities
• Role of management in establishing and maintaining internal controls
• Role of auditors in evaluating and reporting on internal controls
• Importance of communication and collaboration between management and auditors
Control Environment
• Tone at the top and organizational culture
• Commitment to integrity and ethical values
• Competence of personnel
• Organizational structure and assignment of authority and responsibility
Risk Assessment
• Identification and analysis of relevant risks
• Estimation of the significance of risks
• Assessment of the likelihood of occurrence
• Determination of how to respond to risks
Control Activities
• Policies and procedures that help ensure management directives are carried out
• Segregation of duties
• Authorization and approval processes
• Physical controls and asset safeguarding
• Information processing controls
Information and Communication
• Identification, capture, and exchange of information
• Communication of internal control responsibilities to personnel
• Communication of internal control deficiencies to management and those charged with governance
Monitoring
• Ongoing evaluations of the effectiveness of internal controls
• Timely communication of internal control deficiencies
• Corrective actions taken in response to deficiencies
Auditing Internal Controls
• Audit planning and risk assessment
• Evaluation of internal control design and implementation
• Testing of internal control effectiveness
• Reporting on internal control deficiencies and recommendations for improvement
Case Studies and Best Practices
• Examples of successful internal control implementation in the public sector
• Lessons learned and best practices for auditing internal controls

FOR WHOM:
All Internal Auditors in the Public and Private Sectors.

1ST BATCH: Tuesday, January 13, 2026 — Friday, January 16, 2026.

2ND BATCH: Tuesday, May 5, 2026 — Friday, May 8, 2026.

3RD BATCH: Tuesday, September 1, 2026 — Friday, September 4, 2026.

The training methodology integrates lectures, interactive discussions, collaborative group exercises, and
illustrative examples. Participants will acquire a blend of theoretical insights and hands-on practical
experience, emphasizing the application of learned techniques. This approach ensures that attendees return
to their professional environments equipped with both the competence and self-assurance to effectively
implement the acquired skills in their responsibilities.