Certificate in Performance Audit Fundamentals

The Certificate in Performance Audit Fundamentals is for candidates who have an interest in developing their knowledge, understanding and expertise in the purpose, practices and professional requirements of public sector performance auditing.

All members receive a 10% discount on this course.


About the training

The Certificate in Performance Audit Fundamentals offers a detailed introduction to the key elements of planning, executing, communicating and monitoring performance audits. Module one introduces the core functions of the public sector and the importance of governance to protect the interests of citizens and ensure officials can be properly held to account. The similarities and important differences in the professional practices of external and internal auditing are clearly described in module two. The third module provides a detailed exploration of practical considerations for performance auditing as well as the conceptual foundations. Holders of the Certificate in Performance Audit Fundamentals will be able to demonstrate their sound and practical grasp of the core elements of the discipline consistent with the globally recognised standards of the International Organization of Supreme Audit Institutions (INTOSAI) and The Institute of Internal Auditors (IIA).

How is the programme taught?

The course will be delivered on CIPFA’s online learning portal, accessible via any internet-enabled device and enables you to progress through the topic areas at your own pace.  
The learning is broken down in to 3 separate modules with the key themes:

 Public Sector Governance for Auditors
Introduction to Public Sector Auditors
Introduction to Performance Audit

At the end of the three modules delegates will be required to complete an assessment to demonstrate understanding of the key themes.

Who is it for?

The Certificate in Performance Audit Fundamentals is suitable for:

  • External and internal auditors working in the public sector.
  • Professionals with a background in the social sciences (e.g. political science, sociology, economics, law), accounting, engineering or subject matter specific disciplines relevant to public sector audit.
  • Risk management and governance professionals.
  • Trainers wishing to enhance their understanding of public sector auditing.
  • Others with an interest in public sector governance.

An understanding of public sector activities and auditing is beneficial, but not a prerequisite.

Learning outcomes

At the end of the course, trainees will be able to:

  • Describe the key functions, roles and responsibilities of the public sector.
  • Analyse public sector governance.
  • Define the principles of public financial management.
  • Explain the principles and standards of risk management and internal control.
  • Discuss the contribution of public sector auditing to governance.
  • Apply professional principles and standards to public sector auditing.
  • Assess the requirements for successful public sector auditing.
  • Identify the key principles and processes of performance auditing.


The e-learning costs £220

All members receive a 10% discount - please ensure you log in to MyCIPFA using your membership profile. The discount will be applied automatically at checkout.

Buy the Certificate in Performance Audit Fundamentals

This e-learning carries 21 CPD hours

All CIPFA training counts towards your continuing professional development (CPD). If you are a CIPFA Chartered Member, you are required to undertake a minimum of 20 hours of relevant CPD activity each year as part of maintaining your professional competence and to develop skills and knowledge.
Find out more about CPD requirements.