The purpose of this training is to embed a practical understanding of how to test the usefulness criteria and provide insightful messages on the material misstatements identified on those.
The training covers the following:
- The testing of usefulness assertions in the CMRPD WP as well as the reporting thereon, but with specific focus on the following assertions only:
- Measurability
- Relevance, and
- Presentation & disclosure
2. The testing of the completeness of relevant indicators (CORI wp), and
3. Reporting material findings relating to the completeness of relevant indicators
This training is made available to all auditors (PFMA and MFMA). You are encouraged to complete this self-paced learning, timeously, so that the learnings can be implemented throughout the audit cycle.
Skill Level: Beginner