1.      What is performance audit?

•         What is performance audit?

•         What is the special feature of performance auditing?

•         What ideas form the basis of performance auditing?

•         What are the basic questions in performance auditing?

•         How does performance auditing relate to performance measurement

•         Performance audit methodology

•         Performance audit criteria

2.      Auditing principles applied to performance auditing

•         How do the auditing principles apply to performance auditing?

•         What are the general requirements for a performance auditor

•         Are there other important safeguards?

3.      Field standards and guidance: Initiating and planning the performance audit

•         What are the overall steps in the performance auditing cycle

•         What does strategic planning involve?

•         What does planning of individual performance audits involve?

4.      Field standards and guidance: Conducting the performance audit

•         What characteristics the main study process?

•         What has to be considered in the data collection process?

•         What characteristics the audit evidence and the audit findings?

•         How should a changeable and conflicting environment be handled

•         What is important when analyzing data and drawing conclusions?

5.      Reporting standards and guidance: Presenting the performance audit results

•         What does the need to focus on the final report involve

•         What is required to make the report reliable?

•         What characteristics a good and useful performance audit report?

•         How should a performance audit report be distributed?

•         What purposes do follow-up processes serve?