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Auditing in the public sector

Unit: Audit & Assurance

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Practice CPA Audit & Assurance Auditing in the public sector questions with detailed answers and explanations.

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April 2026

 1 Questions
Question 5
​​(a) Explain TWO purposes of analytical procedures when performed at the final review stage of the audit. 
 
(b) Discuss FOUR objectives of a performance audit in the public sector context.    
 
(c) Analyse FOUR differences between a “review engagement” and an “audit”. 


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August 2025

 1 Questions
Question 5b
​​Explain the objectives of the following types of audits conducted in the public sector

(i) Financial audit.

(ii) Compliance audit.

(iii) Performance audit.

(iv) Value for money audit.


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April 2025

 1 Questions
Question 1b
​​Describe SIX challenges that the Office of the Auditor General encounters in its efforts to deliver on its mandate.


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April 2024

 1 Questions
Question 3c
​​Discuss FIVE roles played by public sector audits in good governance in public sector entities.


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December 2022

 1 Questions
Question 4a
​​Explain the “THREE Es” of a value for money audit.


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January 2022

 1 Questions
Question 5a
​​In the context of auditing in the public sector:

(i) Describe four roles of Parliament and County Assemblies, or their equivalents, in public audit.

(ii) Explain the salient features of "regulatory audits", "forensic audits" and "performance audits".

(iii) Summarise four reasons for qualified audit reports in the public sector.


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December 2021

 1 Questions
Question 5c
​​Examine three mandates of internal auditors of a government entity as per the Public Financial Management Act. Regulations (2015).


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September 2021

 1 Questions
Question 2d
​​Describe four ways an internal audit function of a government entity would achieve independence in conduct of its functions in relation to the Internal Audit Guidelines for National Government Entities in your country.


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May 2021

 1 Questions
Question 4d
​​In the context of auditing in the public sector, evaluate four objectives of performance audits.


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November 2020

 1 Questions
Question 2d
​​Evaluate three approaches used in performance auditing in the Public Sector.


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November 2019

 1 Questions
Question 4c
​​ Describe four objectives of public sector auditing.


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November 2018

 1 Questions
Question 3d
​​Citing two areas and with relevant examples in each case, explain the purpose of a value for money audit.


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May 2018

 1 Questions
Question 3c
​​In the context of public sector auditing, distinguish between "performance audits" and "compliance audits".


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November 2016

 1 Questions
Question 1b
In the context of International Standards of Supreme Audit Institutions (ISSAI) 100 "Fundamental Principles of Public Sector Auditing", discuss four principles relating to planning an audit.


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May 2016

 1 Questions
Question 1a
​ ​​In the context of International Standards of Supreme Auditing Institutions 3100, Performance Audit Guidelines Key Principles"

(i) Define the term "performance auditing".

(ii) Discuss the three approaches that might be taken in examining the performance of the audited entty


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November 2015

 1 Questions
Question 1b
​​Discuss the three E's of value for money auditing as used in public sector auditing.


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