Courses

Course Description The purpose of this course is to provide individuals with an understanding of the Basis of Modified Cash Standard to ensure a complete view of the financial position and performance of a department for the purposes of fair presentation, and without changing the basis of accounting, this Standard also prescribes disclosure requirements for accrual-basis financial information despite these items not qualifying for recognition. We aid learners in understanding this requirement, the Standard distinguishes between primary (recognised, presented and disclosed) and secondary (recorded and disclosed) financial information. Key concepts covered include: Financial Statement Presentation Appropriation Statement Cash Flow Statement Unauthorised, Irregular, and Fruitless & Wasteful Expenditure Throughout the module, you will be required to apply all knowledge and skills by way of formative activities within each Module.

Course Description The main focus of the learning in this knowledge module is to build an understanding of the key concepts, theories and principles related to financial management applied in the Public Sector and key principles related to Financial Governance in the Public Sector. The purpose of this module is to provide individuals with an understanding of Public Financial Management Regulatory Universe and Regulatory Environment in the Public Sector.   Key concepts covered include: Public Finance Management Act Public Audit Act Local Government Municipal Finance Management Act The PPPFA and the Preferential Procurement Regulations Throughout the module, you will be required to apply all knowledge and skills by way of formative activities within each Module.

Course Description This course will provide you with the competency framework for public sector auditors, to help you make use of tools appropriate for effective decision making and control in the public sector environment. It’s aimed at those who have a generalist background and are newer to Auditing and Governance roles, those wishing to move into an audit role from another area of public services, those wishing to undertake a more specialised role within their audit function and those from non-audit functions who wish to understand the core principles of audit processes and corporate governance in the public sector. Key concepts covered include: Audit Approach and criteria Scoping Materiality Risk assessment and Risk response The course is all self-paced learning consisting of theory, case studies and exercises.