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Public Financial Management: Audit and compliance


The purpose of this module is to give you an understanding of the different roles and purposes of audit and to enable you plan and commission audits. In addition, it will enable you to carry out some of the functions of the auditor. This is an ambitious aim, and the module ranges over the spectrum of audit activities, drawing examples from detecting fraud to evaluating the success of policies.

Topics covered

Unit 1 Public Sector Auditing
Unit 2 External Audit and Reporting
Unit 3 Internal Audit and Control
Unit 4 Risk Assessment and a Systems-Based Approach
Unit 5 Forensic Accounting
Unit 6 Value-for-Money and Performance Reviews
Unit 7 Contract Audit
Unit 8 Other Approaches to Audit


  • one three-hour unseen written examination (70%)
  • two tutor marked assignments (30%)