Coming up soon: New e-Learning Course on Operational Audit in Portuguese for Auditors from the PALOP and Timor-Leste SAI

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Brazil's Federal Court of Accounts (TCU), in partnership with Pro PALOP-TL SAI, is launching an e-learning course on "Operational Audit (AO)" in Portuguese – open to auditors from the PALOP and Timor-Leste Supreme Audit Institutions (SAI). The course is free of charge.

The course, dedicated exclusively to approximately 30 pre-selected auditors within the PALOP and Timor-Leste SAI, will be available online between 12 September and 4 November 2016. Participants will be able to attend the course from any location, provided they have Internet access, through the Moodle IT platform. They will have access to up-to-date content and supervision by tutors specialized in the course's topics.

The e-learning course will introduce the concept of Operational Audit (AO), its dimensions and criteria, as well as each stage of the TCU Audit cycle and its applications. In addition, the participants will master AO techniques and writing standards for working papers and reports which aim to communicate the audit outcomes to various stakeholders most clearly.

According to the International Organisation of Supreme Audit Institutions (INTOSAI), a performance audit is an objective, organized and systematic analysis of activities of Government and all Public Administration entities. This type of audit aims to ensure an independent analysis on the efficiency and effectiveness of policies, programs, projects and activities of the Executive or public services and entities. Its objective is to promote accountable and responsible governance, ensuring the efficiency and effectiveness of policy implementation, and fostering sustainable development of the country's public sector.

Audit and evaluation methods verify the capacity of the general government entities to achieve the outlined objectives by using the available resources. In this context, the findings, observations and recommendations of a SAI performance audit report must provide timely and quality information to key stakeholders, including national entities, international donors and the general public.

Upon successful completion of the course, a number of auditors will be selected based on merit to participate in a face-to-face workshop on “Performance Audit”. The workshop will be held in 2017 at the Federal Court of Accounts in Brasilia. Further details will follow closer to the date.

The Project for Strengthening Technical and Functional Capacities of the Supreme Audit Institutions (SAI), National Parliaments and Civil Society for the control of public finances in PALOP and in Timor-Leste (Pro PALOP-TL ISC), is a project fully financed by the European Union for a total amount of 6.4 million Euros directly administrated by UNDP Country Office for the period 2014-2017. The project's specific aim is to strengthen the external control, legislative oversight and public scrutiny capacities of public finances in PALOP and in Timor-Leste.

For further information, please contact the Pro PALOP-TL ISC Management Unit and /or the OISC|CPLP Secretariat
Ricardo Godinho Gomes, Project Manager & Head of the Pro PALOP-TL ISC Management Unit, (+238) 260 9650 / (+238) 932 76 87, / OISC|CPLP Secretariat,

Translation: Ines Pereira