COURSE OVERVIEW:

Welcome to the Plan & Conduct Internal Performance Audits course. This program has been designed to strengthen your capability to examine organisational performance, evaluate outcomes against expectations, and support meaningful improvement across a wide range of industries and operational environments.

Performance audits play a vital role in assessing whether organisational activities are delivering the intended results in an economical, efficient and effective manner. This course begins by introducing the purpose and value of performance audits, highlighting their contribution to organisational learning, strategic refinement and continuous improvement. It also explores the importance of auditor independence, ethics and objectivity, while clarifying how performance audits differ from compliance audits, financial audits and other assurance activities.

Understanding the principles that underpin performance audits is essential for credible assessment. This section examines the core principles of economy, efficiency and effectiveness, demonstrating their relevance across all industries and organisational types. Learners explore the governance and accountability expectations that shape performance oversight, and consider how performance audits support strategic decision-making and evidence-based planning.

Performance audits must be grounded in recognised standards and organisational performance requirements. This section outlines applicable guidelines, internal frameworks, policies and contractual or stakeholder-driven expectations. It also examines the organisational consequences of non-performance, including operational inefficiencies, reduced stakeholder confidence and diminished strategic outcomes.

A strong understanding of organisational performance systems forms the foundation of effective audits. This section introduces the key elements of performance management systems, including the role of KPIs, targets and strategic objectives. Learners explore data flows, reporting structures, and common risks and barriers that impede accurate performance measurement or hinder organisational success.

Clearly defining audit objectives and scope is essential to meaningful performance evaluation. This section discusses how to establish audit purpose and expected outcomes, select performance areas or programs to review, define measurable criteria, and confirm scoping decisions with stakeholders. This process ensures that the audit remains focused, relevant and aligned with organisational priorities.

Planning the performance audit requires structured coordination. This section explains how to schedule audit phases, identify skill and data requirements, prepare tools and templates, and communicate requirements to key teams. Thorough planning supports efficient execution and strengthens the credibility of audit outcomes.

The course explores a range of audit methodologies used to assess performance. This section covers systems-based and results-based approaches, risk-based methods, sampling strategies and techniques for ensuring consistency and objectivity. Learners develop the ability to apply the most appropriate methodology depending on the nature of the performance area under review.

Reviewing performance documentation and data provides insight into organisational expectations and actual outcomes. This section examines strategic and business plans, performance frameworks, KPI dashboards, reports, program documentation, budgets and activity logs. Learners gain skills in analysing the strengths and gaps within documented performance systems.

Performance process reviews help auditors understand how activities translate into outcomes. This section discusses how to map workflows, identify performance drivers, analyse alignment between process design and results, and detect inefficiencies or constraints that affect achievement of organisational goals.

Interviewing stakeholders is a core component of performance audit fieldwork. This section outlines how to identify key personnel, use targeted questioning techniques, validate understanding of responsibilities, and document insights accurately. Stakeholder perspectives provide deeper context for assessing performance barriers and opportunities.

Evaluating performance indicators is essential to determining whether organisations are measuring what matters. This section covers how to assess KPI relevance, review data quality, identify measurement weaknesses and evaluate whether indicators support meaningful organisational outcomes.

Analysing quantitative and qualitative performance data enables auditors to make informed judgements. This section explores trend and variance analysis, benchmarking, identification of patterns or anomalies, and assessment of alignment between results and strategic objectives.

Testing performance outcomes verifies whether outputs, deliverables and results align with expectations. This section discusses how to verify performance, compare outcomes with benchmarks, assess efficiency and effectiveness, and identify discrepancies between anticipated and actual results.

Identifying performance gaps and improvement needs allows organisations to address weaknesses proactively. This section examines how to detect underperformance, determine contributing factors, assess systemic or localised causes, and evaluate the severity and organisational impact of performance gaps.

Preparing performance audit findings requires clarity, impartiality and strong evidence. This section outlines how to structure findings, link them to strategic or operational criteria, prioritise issues based on impact, and ensure that conclusions are supported by credible data and analysis.

Developing recommendations enables organisations to translate audit insights into improvement actions. This section explains how to propose corrective and preventive measures, address root causes, strengthen performance monitoring practices and align proposed improvements with strategic objectives.

Reporting performance audit results ensures that decision-makers clearly understand findings and required actions. This section discusses how to structure reports, present data and analysis effectively, communicate with senior leaders and operational teams, and maintain confidentiality and professional standards.

Finally, the course concludes with guidance on monitoring actions and enhancing the performance audit program over time. This section explores how to follow up on improvement measures, verify sustained performance gains, review audit methodologies, and build auditor capability to support organisational maturity and long-term excellence.

By the end of this course, you will be equipped with the knowledge, frameworks and analytical skills required to plan and conduct performance audits that strengthen organisational capability, improve outcomes and support informed, evidence-based decision-making.

Each section is complemented with examples to illustrate the concepts and techniques discussed.

LEARNING OUTCOMES:

By the end of this course, you will be able to understand the following topics:

1. Introduction to Internal Performance Audits

• Purpose and value of performance audits
• Links between performance audits and organisational improvement
• Auditor independence, ethics and objectivity
• How performance audits differ from compliance and financial audits

2. Understanding Performance Audit Principles

• Core principles: economy, efficiency and effectiveness
• Relevance of performance criteria in any industry
• Governance and accountability expectations
• Role of performance audits in strategic decision-making

3. Standards and Organisational Performance Requirements

• Applicable standards and guidelines
• Internal performance frameworks and policies
• Contractual or stakeholder-driven performance expectations
• Impact of non-performance on organisational outcomes

4. Understanding Organisational Performance Systems

• Key elements of performance management systems
• Links between KPIs, targets and organisational strategy
• Data flows and reporting pathways
• Common performance risks and barriers

5. Determining Performance Audit Objectives and Scope

• Establishing the purpose and expected outcomes
• Selecting performance areas, programs or processes to audit
• Defining clear, measurable criteria
• Confirming scope with stakeholders

6. Planning the Performance Audit

• Scheduling audit phases and activities
• Identifying required skills, data and resources
• Preparing audit tools, templates and data-collection methods
• Communicating audit requirements to relevant teams

7. Performance Audit Methodologies

• Systems-based and results-based approaches
• Risk-based performance assessment methods
• Sampling techniques for performance data
• Ensuring methodological consistency and objectivity

8. Reviewing Performance Documentation and Data

• Strategic plans, business plans and performance frameworks
• KPI dashboards, reports and scorecards
• Program or process documentation
• Budgets, forecasts and activity logs

9. Conducting Operational and Performance Process Reviews

• Mapping performance-related workflows
• Identifying critical performance drivers
• Analysing alignment between process design and outcomes
• Detecting inefficiencies and constraints

10. Interviewing Stakeholders for Performance Insights

• Identifying key internal stakeholders
• Using effective questioning to identify issues
• Validating understanding of performance responsibilities
• Documenting stakeholder insights accurately

11. Evaluating Performance Indicators and Measures

• Assessing appropriateness and relevance of KPIs
• Reviewing data quality, reliability and validity
• Identifying gaps or weaknesses in measurement systems
• Evaluating whether indicators drive meaningful outcomes

12. Analysing Quantitative and Qualitative Performance Data

• Trend and variance analysis
• Benchmarking and comparative analysis
• Identifying patterns, anomalies and root causes
• Assessing alignment with strategic goals

13. Testing Performance Outcomes

• Verifying outputs and deliverables
• Assessing outcomes against targets or benchmarks
• Validating efficiency, effectiveness and economy
• Identifying discrepancies between expected and actual results

14. Identifying Performance Gaps and Improvement Needs

• Detecting underperformance and systemic issues
• Determining contributing factors
• Assessing operational, cultural or strategic causes
• Evaluating the severity and impact of performance gaps

15. Preparing Performance Audit Findings

• Structuring findings clearly and impartially
• Linking findings to strategic or operational criteria
• Prioritising issues based on risk and organisational impact
• Ensuring findings are evidence-based and well justified

16. Developing Recommendations for Performance Improvement

• Proposing practical, achievable corrective actions
• Addressing root causes and systemic issues
• Suggesting performance monitoring enhancements
• Aligning proposed improvements with strategic objectives

17. Reporting Performance Audit Results

• Structuring reports for clarity and influence
• Presenting data, analysis and conclusions effectively
• Communicating results to senior leaders and operational teams
• Ensuring confidentiality and professional standards

18. Monitoring Actions and Strengthening the Performance Audit Program

• Following up on corrective and improvement actions
• Verifying sustained performance improvements
• Reviewing audit program effectiveness and methodologies
• Developing auditor capability and organisational maturity

COURSE DURATION:

The typical duration of this course is approximately 2-3 hours to complete. Your enrolment is Valid for 12 Months. Start anytime and study at your own pace.

COURSE REQUIREMENTS:

You must have access to a computer or any mobile device with Adobe Acrobat Reader (free PDF Viewer) installed, to complete this course.

COURSE DELIVERY:

Purchase and download course content.

ASSESSMENT:

A simple 10-question true or false quiz with Unlimited Submission Attempts.

CERTIFICATION:

Upon course completion, you will receive a customised digital “Certificate of Completion”.